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A personal service corporation is a company which, as the name suggests, provides personal services. These services span a wide variety of endeavors in many fields, and are specified for tax purposes in the United States by the Internal Revenue Service (IRS).
The creator of the corporation is typically the sole shareholder, [1] and thus the corporation is used as a means to reduce their personal liability, protect their assets and exploit taxation advantages. Loan-Out corporations are especially prominent in the entertainment and professional sports industries, as the creator's services are ...
Personal service may refer to: Personal service sector of the economy, which delivers services rather than goods; Service of process, delivery of court documents to a person; Personal Services, 1987 comedy film set in a brothel; Taxation. Personal service corporation in United States tax law; IR35, United Kingdom tax law for individuals paid ...
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Personal service corporation, in United States tax law; Protein Sciences Corporation, an American biotech company; Public Service Commission (disambiguation), regulatory bodies, with competence varying by jurisdiction; Production sharing contract, a type of contract used in the resource extraction industry
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Professional corporations or professional service corporations (abbreviated as PC or PSC) are those corporate entities for which many corporation statutes make special provision, regulating the use of the corporate form by licensed professionals such as attorneys, architects, engineers, public accountants and physicians.
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