closed corporation

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Related to Closely held: Closely held company
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Synonyms for closed corporation

References in periodicals archive ?
Closely held C corporations traditionally have maximized salaries to officer-shareholders to reduce corporate taxable income.
said it agreed to acquire closely held Hollywood Digital for about $31 million in cash and debt, expanding its movie and television post-production and editing business.
firm engaged in market-based pricing of private firms and closely held corporate interests.
In addition, it serves as a reminder of the importance of tracking changes in stockholdings of closely held loss corporations, as it is often possible to prevent an ownership change from occurring by monitoring ownership changes within the moving three-year testing period.
This case is significant for taxpayers and CPAs who set up closely held entities, such as LLCs and LLPs, that the IRS considers similar to family limited partnerships.
Stock in a closely held business can be one of" a business owner's most dominant--and illiquid--assets.
These provisions will enhance the ability of larger closely held C corps to elect S corp status.
Courts have ruled that goodwill and other customer-based intangibles in a closely held C corporation may very well attach to the ultimate shareholders, as opposed to the C corporation.
Divorce, Separation & the Distribution of Property" will give you fresh insights on such subjects as: valuation and division of earning power of a professional degree acquired partially or completely during marriage; repayment of student loans for those degrees; the valuation, characterization and distribution of tort claims; stock options, pensions and disability benefits; professional degrees; certifications, licenses, job promotions, practices and goodwill; closely held businesses; Indian Trust land.
The final regulations apply to any individual or closely held corporation otherwise subject to the Sec.
FEI's Committee on Private Companies (CPC) has changed its structure and leadership and is increasing its activities as it strives to represent the needs of approximately 48 percent of FEI members who work for private and closely held companies.
The valuation of stock in a closely held corporation is a difficult issue frequently argued before the courts.
Based in Dedham, Massachusetts, it is a closely held company operating under the third generation of leadership by the Redstone family.