closely held corporation teriminin İngilizce İngilizce sözlükte anlamı
A corporation that is owned by a few individuals who are typically associated with the firm's management
A corporation owned by a few individuals, who also own all the stock No stock in the corporation is publicly traded State regulations administer the establishment of corporations
stock is publicly traded but most is held by a few shareholders who have no plans to sell
Generally, a closely held corporation is a corporation that, in the last half of the tax year, has more than 50% of the value of its outstanding stock owned (directly or indirectly) by 5 or fewer individuals The definitions for the terms "directly or indirectly" and "individual" are in Publication 542, Corporations Generally, closely held corporations are subject to additional limitations in the tax treatment of items such as passive activity losses, at-risk rules, and compensation paid to a corporate officers