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Treasury Regulations · 26 CFR Part 1

Personal Holding Companies (§§ 1.541-1 to 1.547-7)

Regulation text, no changes From the eCFR, current as of October 15, 2026. The eCFR is an authoritative but unofficial editorial compilation of the Code of Federal Regulations; the official text is the annual CFR on govinfo. Compare it with Title 26 on ecfr.gov (external site) or the official annual CFR on govinfo (external site).

  1. § 1.541-1 Imposition of tax.
  2. § 1.542-1 General rule.
  3. § 1.542-2 Gross income requirement.
  4. § 1.542-3 Stock ownership requirement.
  5. § 1.542-4 Corporations filing consolidated returns.
  6. § 1.543-1 Personal holding company income.
  7. § 1.543-2 Limitation on gross income and personal holding company income in transactions involving stocks, securities, and commodities.
  8. § 1.544-1 Constructive ownership.
  9. § 1.544-2 Constructive ownership by reason of indirect ownership.
  10. § 1.544-3 Constructive ownership by reason of family and partnership ownership.
  11. § 1.544-4 Options.
  12. § 1.544-5 Convertible securities.
  13. § 1.544-6 Constructive ownership as actual ownership.
  14. § 1.544-7 Option rule in lieu of family and partnership rule.
  15. § 1.545-1 Definition.
  16. § 1.545-2 Adjustments to taxable income.
  17. § 1.545-3 Special adjustment to taxable income.
  18. § 1.547-1 General rule.
  19. § 1.547-2 Requirements for deficiency dividends.
  20. § 1.547-3 Claim for credit or refund.
  21. § 1.547-4 Effect on dividends paid deduction.
  22. § 1.547-5 Deduction denied in case of fraud or wilful failure to file timely return.
  23. § 1.547-6 Suspension of statute of limitations and stay of collection.
  24. § 1.547-7 Effective date.