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 thatshall 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).

Source

26 USC § 441(i)(2)


Scoping language

None: Default is title Scope
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