Closely held corporation

closely held corporation
firm that has only a few stockholders. It contrasts with a privately held corporation in that a closely held corporation is public although few of the shares are traded.

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closely held corporation A corporation, often owned by a few people or by a family, that does not offer its stock for sale to the general public.

Closely Held Corporation. A corporation with five or fewer shareholders who own more than 50% in value of the stock at any one time during the year. Note, this is the IRS definition. In common usage the definition can be broader.

Closely held corporations, but not PSCs, may also materially participate by meeting the requirements of IRC § 465(c)(7)(C). In certain limited circumstances, a full-time employee of the corporation can meet the material participation test.

Closely Held Corporation
A corporation whose shares are held by either family members or by relatively few persons.
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A closely held corporation is one in which a handful of investors, often the people who founded the company or members of the founders' families, own a majority of the outstanding stock.
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Closely held corporation: Not a specific state-sanctioned type of corporation, but rather a designation of any corporation in which the stock is held by a small group of people or entities and is not publicly traded.

Closely Held Corporation
In the US, this refers to a corporation with only a small number of shareholders. Although a public company, shares would not normally be av...(Read more)
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Transactions between a closely held corporation and its stockholder-owners will be closely examined by IRS agents.

Effective net worth is particularly useful in closely held corporations, since executive officers in these entities are also its owners. Subordinated debt can include debentures or loans to the firm by an owner.

Stock Redemption Plan - An agreement by which a closely held corporation purchases a deceased stockholder's interest in the corporation.

Control depends in part on whether the owners decide to make the corporation a public company-in which shares in the company are available to the general public-or a private or closely held corporation, ...

depending on the prevailing political climate (including 'dividends received deductions' for dividends paid between affiliated companies, lower shareholder tax rates on dividends, and S-Corporation provisions that permit closely held corporations to ...

See also: Closely held, Acquisitions, Mergers, Expense, Banks