bank holding company. A company that owns or controls one or more banks. • Ownership or control of 25 percent is usu. enough for this purpose. — Abbr. BHC. [Cases: Banks and Banking 521–528. C.J.S. Banks and Banking §§ 524, 661, 718–731, 746–747.]
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Public Utility Holding Company Act. A federal law enacted in 1935 to protect investors and consumers from the economic disadvantages produced by the small number of holding companies that owned most of the nation’s utilities. • The Act also sought to protect the public from deceptive security advertising.15 USCA §§ 79 et seq. — Abbr.
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income-withholding order. A court order providing for the withholding of a person’s income by an employer, usu. to enforce a child-support order. — Also termed wage-withholding order; wage-assignment order; wage assignment. Cf. ATTACHMENT OF WAGES.
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feuholding (fyoo-hohl-ding). Hist. A tenancy held by rendering produce or money instead of military service. — Also spelled feu holding.
holding, n. 1. A court’s determination of a matter of law pivotal to its decision; a principle drawn from such a decision. Cf. OBITER DICTUM. [Cases: Courts 88. C.J.S. Courts § 139; Trade-Marks, Trade-Names, and Unfair Competition§ 187.] 2. A ruling on evidence or other questions presented at trial. 3. (usu. pl.) Legally owned property,
personal holding company 〈美〉私人控股公司 被列入私人控股公司的企业，其未分配的所得或盈余，应缴纳一种特别税，即「私人控股公司税」〔Personal Holding Company Tax〕。课以此种特别税的目的在于防止高税级上的人们利用企业组织逃税。凡企业的收入有达80%来自非劳动收入〔passive income〕，其股本有达50%为不足五人的股东所有，则该企业可被列为私人控股公司。
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ward holding. Scots law. The feudal tenure known in England as knight service. See KNIGHT SERVICE.
withholding of evidence. The act or an instance of obstructing justice by stifling or suppressing evidence knowing that it is being sought in an official investigation or judicial proceeding. See OBSTRUCTION OF JUSTICE. [Cases: Obstructing Justice 5. C.J.S. Obstructing Justice or Governmental Administration §§ 30–38.]
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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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A holding company that controls several unrelated companies or businesses.
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