### Question
How is the "personal service corporation" defined?


### Answer
The term **personal service corporation** is defined in *26 U.S.C. § 444* as follows -

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

#### Citation:
  - *26 U.S.C. § 444*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter E-Accounting Periods and Methods of Accounting > PART I-ACCOUNTING PERIODS**

