"Holding companies United States." . . . . "Tax Management Inc." . . "Personal holding companies Taxation United States." . . "Bloomberg BNA." . . "Corporations Taxation Law and legislation United States." . . . . . . . . . . "\"... considers all aspects of the personal holding company tax. In general terms, the tax is imposed on corporations which are more than 50% owned by five or fewer individuals (the ownership test) and which derive 60% or more of their income from personal holding company sources (the income test).\"" . . "\"... considers all aspects of the personal holding company tax. In general terms, the tax is imposed on corporations which are more than 50% owned by five or fewer individuals (the ownership test) and which derive 60% or more of their income from personal holding company sources (the income test). \"" . . . . "\" ... considers all aspects of the personal holding company tax. In general terms, the tax is imposed on corporations which are more than 50% owned by five or fewer individuals (the ownership test) and which derive 60% or more of their income from personal holding company sources (the income test).\""@en . . . . . . . . "Personal holding companies" . . "Personal holding companies"@en . . . . . . . .