TourAxiom/US Federal/Statutes/Title 26/§ 469/(a)/(2)Persons describedOfficial sourceciteThe following are described in this paragraph:(A)#any individual, estate, or trust,(B)#any closely held C corporation, and(C)#cite · 26 U.S.C. § 469(a)(2)(C)any personal service corporation.← In general
