qualified C corporation
Defined in 1 dictionary — U.S. Code
United States Code
26 U.S.C. § 465 — for purposes of this section (2 versions over time)
For purposes of subparagraph (A), the term “qualified C corporation” means any corporation described in subparagraph (B) of subsection (a)(1) which is not—
(i) a personal holding company (as defined in section 542(a)), or
(ii) a personal service corporation (as defined in section 269A(b) but determined by substituting “5 percent” for “10 percent” in section 269A(b)(2)).