closely held corporation

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Related to closely held corporation: private corporation
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  • noun

Words related to closely held corporation

stock is publicly traded but most is held by a few shareholders who have no plans to sell

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Typically, the stock of a closely held corporation is held by only a few shareholders, has no market in which to trade its shares, and is not freely traded.
This case emphasizes that shareholder advances to a closely held corporation will be treated as loans if the characteristics of the agreement are similar to those for loans made to the corporation by an unrelated party (For background information on the lack of guidance regarding debt vs.
Management Structure of Typical Closely Held Corporations
469(h)(4)(B), a closely held corporation, not a personal service corporation, will be treated as materially participating if the requirements of Sec.
Taxpayers should be sure to provide evidence of stock valuation in closely held corporations based on the worth of the underlying property.
But when the third party is a closely held corporation, it is often necessary to include it.
When a closely held corporation is a significant part of a couple's assets, typically the divorcing spouses agree the business should be 100% owned by the spouse who is active in running the business.
is a closely held corporation which owns and operates over 1,425 motion picture screens and is the parent company of Viacom Inc.
Establishing a reasonable compensation level is a not a science, especially when it includes a contingent compensation arrangement in a closely held corporation.
a closely held corporation, is currently making the transition from a group of five company owned dealerships to an independent dealer network.
When closely held corporation shareholders are trying to decide whichtype of buy-sell agreement to enter into, the funding issue can be the deciding factor.
Valuing stock in a closely held corporation is always difficult for CPAs.
Letter Ruling 200243001 presents a wealth-transfer strategy for a majority shareholder of a closely held corporation (CHC) that has an employee stock ownership plan (ESOP) as a minority shareholder.
Robert Allen, a real estate developer, contributed real property to his closely held corporation to persuade a bank to lend it the working capital it needed.
Patrick Townsend & Associates is a closely held corporation that specializes in B2B eCommerce and communications solutions for the Enterprise, ISV, and ASP customers.