Personal holding company income

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Title 26—INTERNAL REVENUE CODE > Subtitle A—Income Taxes > CHAPTER 1—NORMAL TAXES AND SURTAXES > Subchapter G—Corporations Used to Avoid Income Tax on Shareholders > PART II—PERSONAL HOLDING COMPANIES

This text was captured on Sep 16, 2026. It is a snapshot, not a live feed, so check the official code before relying on it.

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interest constituting rent (as defined in subsection (b)(3)),

( Aug. 16, 1954, ch. 736 , 68A Stat. 186 ; Pub. L. 86–435, § 1(a) , (b), Apr. 22, 1960 , 74 Stat. 77 ; Pub. L. 87–403, § 3(c) , Feb. 2, 1962 , 76 Stat. 6 ; Pub. L. 88–272, title II, § 225(d) , (k)(2), Feb. 26, 1964 , 78 Stat. 81 , 93; Pub. L. 88–484, § 3(a) , Aug. 22, 1964 , 78 Stat. 598 ; Pub. L. 89–809, title I, § 104(h)(2) , title II, § 206(a), (b), Nov. 13, 1966 , 80 Stat. 1559 , 1578, 1579; Pub. L. 94–455, title II, § 211(a) , title XIX, §§ 1901(b)(32)(D), 1906(b)(13)(A), title XXI, § 2106(a), Oct. 4, 1976 , 90 Stat. 1544 , 1800, 1834, 1902; Pub. L. 94–553, § 105(d) , Oct. 19, 1976 , 90 Stat. 2599 ; Pub. L. 97–248, title II, § 222(e)(6) , Sept. 3, 1982 , 96 Stat. 480 ; Pub. L. 98–369, div. A, title VII, § 712(i)(3) , July 18, 1984 , 98 Stat. 948 ; Pub. L. 99–514, title VI, § 645(a)(1) , (2), (4), title XVIII, § 1899A(18), Oct. 22, 1986 , 100 Stat. 2289 , 2291, 2959; Pub. L. 100–647, title I, § 1010(f)(5) , title VI, § 6279(a), Nov. 10, 1988 , 102 Stat. 3454 , 3754; Pub. L. 104–188, title I, § 1704(t)(6) , Aug. 20, 1996 , 110 Stat. 1887 ; Pub. L. 105–206, title VI, § 6023(9) , July 22, 1998 , 112 Stat. 825 ; Pub. L. 106–170, title V, § 532(c)(2)(E) , Dec. 17, 1999 , 113 Stat. 1930 ; Pub. L. 108–357, title IV, § 413(c)(8) , Oct. 22, 2004 , 118 Stat. 1507 ; Pub. L. 109–304, § 17(e)(3) , Oct. 6, 2006 , 120 Stat. 1708 ; Pub. L. 113–295, div. B, title II, § 207(a) , Dec. 19, 2014 , 128 Stat. 4072 ; Pub. L. 115–141, div. U, title IV, § 401(a)(134) , (135), Mar. 23, 2018 , 132 Stat. 1190 ; Pub. L. 119–21, title VII, § 70302(b)(8) , July 4, 2025 , 139 Stat. 192 .)

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