Any company that has only a limited number of shareholders. Closely held corporation stock is publicly traded on occasion, but not on a regular basis. These entities differ from privately owned firms that issue stock that is not publicly traded. Those who own shares of closely held corporations should consult a financial planner with expertise in the tax and estate ramifications that come with owning this type of stock.
Despite the fact that its stock is listed, many transactions between major shareholders and closely held corporations do not receive the same preferential tax treatment as those of corporations with actively traded stocks. Deductions and losses may not be allowed in some instances for parties involved in these transactions.
скор. CHC
закрита корпорація (закрите акціонерне товариство); приватна корпорація (із забороною публічного розміщення акцій та обмеженням прав акціонерів на відчуження належних їм акцій); компанія, переважне число акцій якої знаходиться в руках її адміністрації; компанія з невеликим числом акціонерів