holding company tax

A federal tax imposed on undistributed personal-holding-company income after allowing deductions for such things as dividends paid. IRC (26 USCA) § 545.

— Also termed personal-holding-company tax. [Cases: Internal Revenue 3850.1–3858. C.J.S. Internal Revenue §§ 383–386.]

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译者Carl，知名法学院保险学专业，擅长翻译各种与保险理赔追索相关的法律文件。