A corporation that is subject to the jurisdiction of the cout in a title 11 or similar case is exempt from the personal holding company tax, unless the main reason for beginning or continuing this case is to avoid paying this tax. A "title 11 or similar case" is defined under Tax-Free Reorganizations.
- Partnerships
- Corporations
- Tax-Free Reorganizations
- Filing Requirements
- Personal Holding Company Tax
Information courtesy of the Internal Revenue Service.
