en.wikipedia.org/wiki/Foreign_personal_holding_company

Foreign personal holding company income (FPHCI) is defined for U.S. controlled foreign corporation rules and, with modifications, for U.S. foreign tax credit rules ...

www.cpajournal.com/2017/11/10/personal-holding-company-trap-federal-taxation

Nov 10, 2017 ... Abstract – Closely-held corporations (CHCs) must take measures in order to avoid being categorized as personal holding companies (PHCs).

www.henssler.com/blog/2014/8/22/avoiding-personal-holding-company-tax.html

Aug 22, 2014 ... A personal holding company (PHC) is a C corporation in which more than 50 percent of the value of its outstanding stock is owned (directly or ...

www.law.cornell.edu/uscode/text/26/542

(a) General ruleFor purposes of this subtitle, the term “personal holding company ” means any corporation (other than a corporation described in subsection (c)) if ...

www.upcounsel.com/personal-holding-company

A personal holding company (PHC) is a C corporation formed for the purpose of owning the stock of other companies.

www.law.cornell.edu/uscode/text/26/543

(a) General ruleFor purposes of this subtitle, the term “personal holding company income” means the portion of the adjusted ordinary gross income which ...

www.irs.gov/faqs/small-business-self-employed-other-business/entities/entities-5

Question. Can you give me plain English definitions for the following: (1) a closely held corporation, (2) a personal holding company, and (3) a personal service ...

www.bna.com/personal-holding-companies-p7692

Tax Management Portfolio, Personal Holding Companies, No. 797-4th, considers all aspects of the personal holding company tax. In general terms, the tax is ...

www.thetaxadviser.com/issues/2016/sep/understanding-problems-of-phc-status.html

Sep 1, 2016 ... Tax problems and administrative difficulties can arise if a corporation is classified as a personal holding company (PHC). Avoiding PHC status ...