publicly held corporation
Defined in 1 place of the United States Code.
For purposes of this subsection, the term “publicly held corporation” means any corporation issuing any class of common equity securities required to be registered under section 12 of the Securities Exchange Act of 1934.
Source
- 1994–201726 U.S.C. § 162Internal Revenue Code · Trade or business expenses · under this chapter
For purposes of this subsection, the term “publicly held corporation” means any corporation which is an issuer (as defined in section 3 of the Securities Exchange Act of 1934 (15 U.S.C. 78c))—
(A) the securities of which are required to be registered under section 12 of such Act (15 U.S.C. 78l), or
(B) that is required to file reports under section 15(d) of such Act (15 U.S.C. 78o(d)).
Source
- 2018–present26 U.S.C. § 162Internal Revenue Code · Trade or business expenses · under this chapter
For purposes of this subsection, the term "publicly held corporation" means any corporation which is an issuer (as defined in section 3 of the Securities Exchange Act of 1934 (15 U.S.C. 78c))—
(A) the securities of which are required to be registered under section 12 of such Act (15 U.S.C. 78l), or
(B) that is required to file reports under section 15(d) of such Act (15 U.S.C. 78o(d)).
Source
- 2017–202226 U.S.C. § 162Internal Revenue Code · Trade or business expenses · under this chapter