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PSCPublic Service Commission
PSCPrinter Scanner Copier (Hewlett-Packard)
PSCProduction Sharing Contract
PSCPolice Service Commission (various locations)
PSCPersons with Significant Control (UK)
PSCProduct Safety Committee (various organizations)
PSCProgram Support Center (US DHHS)
PSCPermanent Split Capacitor (electric motor)
PSCPartit dels Socialistes de Catalunya (PSC-PSOE)
PSCProfessional Standards Commission
PSCProfessional Services Council
PSCPhilippine Sports Commission
PSCPort State Control
PSCPrimary Sclerosing Cholangitis (liver disease)
PSCProgress Software Corporation (Bedford, MA)
PSCPrint, Scan, Copy
PSCPittsburgh Supercomputing Center
PSCPeace and Security Council (African Union)
PSCPsychological Services Center
PSCPopulation Studies Center (University of Michigan)
PSCProduct and Service Code
PSCPrimary Stroke Center (various locations)
PSCPublic Safety Canada
PSCPrivate Security Company
PSCPartido Social Cristiano (Social Christian Party)
PSCConservative Party (Colombia)
PSCProject Steering Committee
PSCPersonal, Social and Community (various organizations)
PSCPotential Source of Contamination
PSCPrint Server Command
PSCPhilips Sound Card
PSCPayload Service Class
PSCPrimary Site Controller
PSCPlatform Support Center
PSCPicture Start Code
PSCPrinter Scanner Copier
PSCPhb Scheduling Class
PSCPeugeot Style Centre
PSCParallel to Serial Converter
PSCPortable Storage Control
PSCPort Sense Control
PSCPoint Source Catalog
PSCPersonal Super Computer
PSCPlant Science Center (various locations)
PSCPeru State College (Peru, Nebraska, USA)
PSCPostsynaptic Current (biology)
PSCProspective Short Circuit
PSCProgrammable Security Code (software)
PSCPolitical and Security Committee (EU)
PSCPersonal Services Contract
PSCPersonnel Service Center
PSCPeter Symonds College (UK)
PSCPublic Sector Comparator
PSCPersonal Service Corporation
PSCPolar Stratospheric Clouds
PSCProtein Sciences Corporation (Meriden, CT)
PSCProject Safe Childhood (US Department of Justice)
PSCProgram Safeguard Contractor (US Medicare)
PSCPartido Social Cristão (Social Christian Party - Brazil)
PSCPresidential Search Committee (various universities)
PSCPaul Smith's College (New York)
PSCPlymouth State College (Plymouth, NH)
PSCPeer Support Centre (various locations)
PSCParti Social Chretien (Belgian political party)
PSCPacific Science Center (Seattle, Washington)
PSCPrivate Security Contractor
PSCPacific Salmon Commission
PSCPublic Sector Committee
PSCProfessional Services Contract
PSCProcess Sensors Corporation (various locations)
PSCPastor Search Committee
PSCPublishing Software Company (UK)
PSCPiano di Sicurezza e Coordinamento (Italian safety legislation)
PSCPublic Service Content
PSCProgram Service Center (Social Security Administration)
PSCPower Sales Contract
PSCPolar Science Center
PSCPlanned Shopping Center
PSCPassenger Service Charge (airline industry charge)
PSCPrincipal Subordinate Command (US DoD)
PSCPoint Source Catalogue
PSCPosterior Subcapsular Cataract
PSCProfessional Service Corporation
PSCPre-Stressed Concrete (construction)
PSCPlanning Sub-Committee (various organizations)
PSCPostal Service Center
PSCProgram Steering Committee
PSCPlanning Section Chief
PSCPublic Sector Company
PSCPhilip Services Corporation (Houston, TX)
PSCProficiency in Survival Craft
PSCPortland Symphonic Choir (Portland, OR)
PSCPro Sports Club (various locations)
PSCPassed Staff Course (various locations)
PSCParkes Shire Council (Australia)
PSCPort Security Company (US DoD)
PSCPrivate Sector Care
PSCProduct Safety Council (consumer protection)
PSCPlanning Steering Committee (various organizations)
PSCPagos Spreadsheet Component (software)
PSCPlastic Surgery Clinic
PSCPrague Stringology Conference
PSCPolitical Science Club
PSCPastoral Stewardship Council (various organizations)
PSCProduct Service Center
PSCPersonal Security Code
PSCPersonnel Sub-Committee (various organizations)
PSCPneumatic System Controller (aviation)
PSCPrivate Sector Council
PSCPrimary Scrambling Code (cellular signal)
PSCPimp Squad Click (band)
PSCProduct Support Coordinator
PSCPersonnel Service Company
PSCPhoenix Sports Center (Phoenix, AZ)
PSCPacific Southwest Container (Modesto, CA)
PSCPortable Speaker Case
PSCSocial Center Party (Morocco)
PSCParallel-to-Serial Converter
PSCPower Systems Conference
PSCPhiladelphia Service Center
PSCPortland Stage Company (Maine, USA)
PSCPortrait Society of Canada (Toronto, Ontario, Canada)
PSCPremier Service Certified (real estate)
PSCProgram Scientific Committee (conferences)
PSCPartnership Solution Center (IBM)
PSCPotomac Speleological Club (Washington, DC)
PSCPortable Single Camera
PSCPhiladelphia Soccer Club
PSCPacific Security Capital (Beaverton, OR)
PSCPersonal Service Center
PSCPassed Staff College
PSCProject Subcommittee
PSCPassive Star Coupler (communications networks)
PSCParallel Sampling Condition
PSCPenang Shipbuilding and Construction (Malaysia)
PSCProgram Site Coordinator (EPA)
PSCPalm School Choir (Texas)
PSCProgram Support Communications
PSCPearland Shooting Club (Pearland, TX)
PSCPentagon Ski Club (Washington, DC)
PSCPerformance Seeking Control
PSCProtection Switching Count (SONET)
PSCPlaystation Compact (camera)
PSCPrimary Synchronisation Code (UMTS)
PSCPower-Spectrum Condition
PSCPara Seu Conhecimento (Portuguese: for your information)
PSCPlatelet Shape Change
PSCPacket Switching Capability
PSCPreservation Society of Charleston (South Carolina, USA)
PSCPremium Synthetic Crude Oil
PSCProducts and Services Committee (Cooperative Action by Victorian Academic Libraries; Australia)
PSCPrivatization Support Contractor
PSCPort Security Committee
PSCPortable Satellite Communications
PSCParalegal Society of Canada
PSCPrint Server Control
PSCPasco, Washington - Tri Cities (airport code)
PSCPlymouth Swim Club
PSCPediatric Specialty Center
PSCprimary synovial chondromatosis
PSCPersonal Safeguard Companion (Chapman Technologies)
PSCPesquisa de Satisfação de Clientes
PSCPharmacy Student Council (various universities)
PSCPrimary Command-and-Control Single-Channel
PSCPostal Service Commission (UK)
PSCPowerloom Service Centre (India)
PSCPacific Science Council
PSCPacketStorm Communications, Inc.
PSCPacket Switching Cluster
PSCProcurement Source Code
PSCPharmacy Service Center
PSCPre-Selected Campaign
PSCProtection Switching Circuit
PSCPlatform Support System
PSCPrinter Spacing Chart
PSCChief Port Security Specialist (USCG rating)
PSCPure Savage Conspiracy (Quake 2 gaming clan)
PSCProduction Surveillance Category
PSCPower Steering Component (vehicles)
PSCPrice Signal Code
PSCPer Ship's Compass (nautical navigation)
PSCPre Selection Course
PSCPrivate Supplier Catalog
PSCPathology Study Center
PSCProduction Schedule Completion
PSCPhysical Security Code
PSCProject Status Control
PSCPrinciple Support Commands
PSCParameter Set Concept
PSCPublication Status Code
PSCPersonnel Service Commission
PSCProgrammable Sort Controller
PSCPacking Service Contract
PSCPurchase Selection Criteria
PSCParabolic Scattering Cluster
PSCPrefix Synchronizable Code
PSCPrime Support Contractor
PSCPremises Splice Cabinet
PSCProxy Signaling Client
PSCParallel Synchronous Communications
PSCProbe Steering Committee
PSCPreferred System Concept (US DoD acquisitions)
PSCPower Source Council
PSCPrefetch Sent Counter (computing)
PSCProtection Switch Completion (Nortel)
PSCProvisioning Schedule Code
PSCPsè Poštovní Smìrovací Èíslo (Czech: Post Identification Number)
PSCProgramme des Spécialistes Canadiens (Canadian Specialists Program)
PSCPost-Static Firing Checkout (NASA)
PSCProgramme Sectoriel Centralisé (French: Centralized Sector Program; Algeria)
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References in periodicals archive ?
It is extremely important that the seller sign a covenant not to compete or a consulting contract for the transition period following the sale of a personal service corporation. The seller should be available to aid in the transition process and do all she can to retain existing customers.
Apparently, items taxed at the corporate level are not subject to the passive loss rule unless the corporation is either closely held or a personal service corporation (see Q 7913).
A qualified personal service corporation is a corporation, at least 95% of the activities of which are in the performance of services in the fields of health, veterinary services, law, engineering, surveying, architecture, accounting, actuarial science, performing arts, or consulting (the function test).
Figure 47.1 TAX COMPARISON--2006 Taxable Net Income Tax Income Corporate * $100,000 $22,250 $77,750 Personal Service Corporation $100,000 $35,000 $65,000 Joint $100,000 $18,115 $81,885 Single $100,000 $22,332 $77,668 Separate $100,000 $22,991 $77,009 Head/Household $100,000 $20,358 $79,642 Trust/Estate $100,000 $34,078 $65,922 Marginal Overall Rate (%) Rate (%) Corporate * 34 22 Personal Service Corporation 35 35 Joint 25 18 Single 28 22 Separate 33 23 Head/Household 25 20 Trust/Estate 35 34 * not A Personal Service Corporation.
Suspended losses and credits of an activity may also offset the income and tax of that activity when the activity ceases to be passive or there is a change in status of a closely held corporation or personal service corporation. See Q 7919.
The definition of a personal service corporation is the same as for matching income and deductions above.
If a taxpayer ceases for any taxable year to be a closely held C corporation or personal service corporation, this section shall continue to apply to losses and credits to which this section applied for any preceding taxable year in the same manner as if such taxpayer continued to be a closely held C corporation or personal service corporation [IRC section 469(f)(2)].
The closely held corporation must not be a personal service corporation, which is defined in Regs.
The term "covered employee" generally includes any employee of the taxpayer who is an officer of the taxpayer, other than an employee-owner of a personal service corporation. An "officer" is an administrative executive in regular and continued service, regardless of the employee's job title; the term does not encompass partners or independent contractors.
An exception permits the use of the cash-basis method by a corporation that is a qualified personal service corporation (PSC) under Sec.
Where an individual incorporates and derives revenue from the rendering of services, the corporation is commonly referred to as a personal service corporation (PSC).
A personal service corporation is one that provides services in any of eight fields listed in section 448(d)(2), including engineering.
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