### Question
Can you define what BHC means?


### Answer
**BHC** is defined as the following in *26 U.S.C. § 304*:

> a bank holding company (within the meaning of section 2(a) of the Bank Holding Company Act of 1956)

#### Citation:
  - *26 U.S.C. § 304*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter C-Corporate Distributions and Adjustments > PART I-DISTRIBUTIONS BY CORPORATIONS > Subpart A-Effects on Recipients**

