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A holding company is a company that owns part, all, or a majority of other companies' outstanding stock. It usually refers to a company which does not produce goods or services itself, rather its only purpose is owning shares of other companies. Holding companies allow the reduction of risk for the owners and can allow the ownership and control of a number of different companies. Eighty percent or more of voting stock must be owned before tax consolidation benefits such as tax-free dividends can be claimed. Big Brother and the Holding Company is an American rock band that formed in San Francisco in 1965 as part of the psychedelic music scene that also produced the Grateful Dead and Jefferson Airplane. ... Image File history File links Gnome-globe. ... The term company may refer to a separate legal entity, as in English law, or may simply refer to a business, as is the common use in the United States. ... Outstanding stock is common stock that has been authorized and issued by a corporation and purchased by investors. ... For other uses, see Stock (disambiguation). ... Lets talk about risk control strategies, anyone with more information and willing to share, please do so. ... A dividend is the distribution of profits to a companys shareholders. ...

In the United States, Berkshire Hathaway is one of the largest publicly traded holding companies; it owns numerous insurance companies, manufacturing businesses, retailers, and other companies. Two other large holding companies of note are UAL Corporation and AMR Corporation, publicly traded holding companies whose primary purposes are to wholly own United Airlines and American Airlines, respectively. Berkshire Hathaway (NYSE: BRKA, NYSE: BRKB) is a conglomerate holding company headquartered in Omaha, Nebraska, U.S., that oversees and manages a number of subsidiary companies. ... UAL Corporation (NASDAQ: UAUA) is an airline holding company, incorporated in Delaware with headquarters in Chicago, Illinois. ... AMR Corporation NYSE: AMR is a Fort Worth, Texas-based holding company created in 1982 as part of a reorganization of American Airlines. ... United Airlines, also known as United Air Lines, Inc. ... American Airlines, Inc. ...

Sometimes a company intended to be a pure holding company identifies itself as such by adding "Holdings" or "(Holdings)" to its name.

Parent company

A parent company is a holding company that owns enough voting stock in another firm (subsidiary) to control management and operations by influencing or electing its board of directors. A parent company could simply be a company that wholly owns another company. For other uses, see Stock (disambiguation). ... A subsidiary, in business, is an entity that is controlled by another entity. ... Chairman of the Board redirects here. ...

Personal holding company

In the United States of America, a personal holding company is defined in section 542 of the Internal Revenue Code. A corporation is a personal holding company if both of the following requirements are met: The Internal Revenue Code (or IRC) (more formally, the Internal Revenue Code of 1986, as amended) is the main body of domestic statutory tax law of the United States organized topically, including laws covering the income tax (see Income tax in the United States), payroll taxes, gift taxes, estate taxes...

• Personal Holding Company Income Test. At least 60% of the corporation's adjusted ordinary gross income for the tax year is from dividends, interest, rent, and royalties.
• Stock Ownership Requirement. At any time during the last half of the tax year, more than 50% in value of the corporation's outstanding stock is owned, directly or indirectly, by 5 or fewer individuals.

See also

• Bank holding company
• Conglomerate (company)
• Patent holding company
• Shell corporation
• Burger King