personal service corporation

(2)For purposes of this subsection, the term “personal service corporation” has the meaning given such term by section 269A(b)(1), except that section 269A(b)(2) shall be applied— (A)by substituting “any” for “more than 10 percent”, and (B)by substituting “any” for “50 percent or more in value” in section 318(a)(2)(C).


26 USC § 441(i)(2)

Scoping language

None: Default is title Scope
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