Personal Holding Companies

Personal Holding Companies

In Legislation

Personal Holding Companies in the U.S. Code: Title 26, Subtitle A, Chapter 1, Subchapter G, Part II

The current, permanent, in-force federal laws regulating personal holding companies are compiled in the United States Code under Title 26, Subtitle A, Chapter 1, Subchapter G, Part II. It constitutes “prima facie” evidence of statutes relating to Income Taxes (including personal holding companies) of the United States. The reader can further narrow his/her legal research of the general topic (in this case, Taxation and Tax Liability and Liability of the US Code, including personal holding companies) by chapter and subchapter.