closely held corporation

Английский Язык - Английский Язык

Определение closely held corporation в Английский Язык Английский Язык словарь: A corporation that is owned by a few individuals who are typically associated with the firm's management; A corporation owned by a few individuals, who also own all the stock No stock in the corporation is publicly traded State regulations administer the establishment of corporations; stock is publicly traded but most is held by a few shareholders who have no plans to sell; A corporation that is owned by a small group of investors or a family; Generally, a closely held corporation is a corporation that, in the last half of the tax year, has more than 50% of the value of its outstanding stock owned (directly or indirectly) by 5 or fewer individuals The definitions for the terms "directly or indirectly" and "individual" are in Publication 542, Corporations Generally, closely held corporations are subject to additional limitations in the tax treatment of items such as passive activity losses, at-risk rules, and compensation paid to a corporate officers; A corporation that does not sell its shares to the public; Similar to partnership