### Question
How does the law define personal service corporation?


### Answer
Under *26 U.S.C. § 280H*, **personal service corporation** is defined as:

> 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**

