- holding company tax
- Tax on undistributed personal holding company income after allowable deductions for dividends paid, etc. I.R.C. No. 545
Black's law dictionary. HENRY CAMPBELL BLACK, M. A.. 1990.
holding company tax
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holding company tax — Tax on undistributed personal holding company income after allowable deductions for dividends paid, etc. I.R.C. No. 545 … Black's law dictionary
holding company — A company that usually confines its activities to owning stock in, and supervising management of, other companies. A holding company usually owns a controlling interest in the companies whose stock it holds. In order for a corporation to gain the … Black's law dictionary
holding company — A company that usually confines its activities to owning stock in, and supervising management of, other companies. A holding company usually owns a controlling interest in the companies whose stock it holds. In order for a corporation to gain the … Black's law dictionary
holding company — see company Merriam Webster’s Dictionary of Law. Merriam Webster. 1996. holding company … Law dictionary
Holding company — A holding company is a company that owns part, all, or a majority of other companies outstanding stock. It usually refers to a company which does not produce goods or services itself, rather its only purpose is owning shares of other companies.… … Wikipedia
Holding Company — A parent corporation that owns enough voting stock in another corporation to control its board of directors (and, therefore, controls its policies and management). A holding company must own at least 80% of voting stock to get tax consolidation… … Investment dictionary
Bank holding company — A bank holding company is a company with significant ownership of one or more banks. United States A bank holding company, under the laws of the United States, is any entity that directly or indirectly owns, controls, or has the power to vote 25% … Wikipedia
Patent holding company — Patent holding companies are companies set up to administer, consolidate and license patents or otherwise enforce patent rights, such as through litigation. Many patent holding companies have been characterized pejoratively as patent trolls due… … Wikipedia
EFG-Hermes Holding Company — Articleissues cleanup = January 2007 citations missing = August 2008Infobox Company company name = EFG Hermes company location = Egypt, United Arab Emirates, Kingdom of Saudi Arabia, Qatar, Oman key people = Yasser El Mallawany, CEO Board Member… … Wikipedia
personal holding company — A corporation subjected to a special federal income tax in order to avoid the use of the organization by an individual in a high tax bracket for tax avoidance purposes. IRC § 451. A corporation at least 80 per cent of the income of which in one… … Ballentine's law dictionary
