### Question
Can you define what personal service corporation means?


### Answer
**Personal service corporation** is defined as the following in *26 U.S.C. § 280H*:

> given to such term by section 441(i)(2).

#### Citation:
  - *26 U.S.C. § 280H*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter B-Computation of Taxable Income > PART IX-ITEMS NOT DEDUCTIBLE**

