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en.wikipedia.org/wiki/Personal_service_corporation

In United States tax law, a corporation is a personal service corporation if it meets all of the following requirements: 1. Its principal activity during the “testing period” is performing personal services (defined later).

www.investopedia.com/terms/p/personal-service-corporation.asp

DEFINITION of 'Personal-Service Corporation'. A corporation that is created for the purpose of providing personal services to individuals or groups.

www.investopedia.com/terms/p/personal-service-activity.asp

DEFINITION of 'Personal-Service Activity'. Any business ... A corporation that is created for the purpose of providing personal services to individuals or groups.

thismatter.com/money/tax/personal-service-corporations.htm

The characteristics of a qualified personal service corporation (QPSC), ... A corporation is defined by the state and in the late 1960s and early 1970s, some ...

www.journalofaccountancy.com/issues/2006/sep/refiningthedefinitionofapersonalservicecorporation.html

Aug 31, 2006 ... TAX CASE n 1987 Congress amended the tax law to provide that a personal service corporation (PSC) is not eligible for graduated corporate ...

archives.cpajournal.com/old/10428238.htm

A personal service corporation (PSC) generally is a corporation whose principal ... Although the above definition of a PSC is fairly straightforward, Congress has ...

www.thebalance.com/professional-vs-personal-services-corp-398415

Aug 13, 2016 ... The differences, advantages and disadvantages of a professional corporation vs. a personal services corporation are discussed.

www.irs.gov/publications/p542

Its principal activity during the "testing period" is performing personal services ( defined later). Generally, the testing period for any tax year is the prior tax year.

www2.csudh.edu/rmalamud/tn052697.PDF

As discussed below, all definitions in the Internal Revenue Code or regulations that use the term personal service corporation refer to this provision. All statutory  ...