Определение closely held в Английский Язык Английский Язык словарь
Of a corporation or other business, owned by a small number of people, and not having shares of ownership sold via a stock exchange or other public market
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
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