### Question
What is the definition of personal service corporation?


### Answer
The definition of **personal service corporation** is as follows in *26 U.S.C. § 269A*:

> a corporation the principal activity of which is the performance of personal services and such services are substantially performed by employee-owners

#### Citation:
  - *26 U.S.C. § 269A*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter B-Computation of Taxable Income > PART IX-ITEMS NOT DEDUCTIBLE**

