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D is corrent. The personal holding company (PHC) tax may be avoided by dividend payments sufficient to reduce undistributed personal holding company income to zero. The dividends which may reduce undistributed PHC income include dividends paid during the taxable year, dividends paid within 2 1/2 months after the close of the year, dividend carryover, and consent dividends, which are hypothetical dividends treated as if paid on the last day of the corporation’s taxable year. A company may avoid PHC tax liability for a previous year by payment of a deficiency dividend within 90 days of a "determination" by the IRS that the corporation was a PHC for a previous year.
A is incorrect. One of the requirements of being a personal holding company is that the corporation receive at least 60% (not 90%) of its adjusted gross income as "personal holding company income" (e.g., dividends, interest, rents, royalties, and other passive income).
B is incorrect. Personal holding companies are taxed at ordinary corporate rates on taxable income, plus a penalty tax assessed at a rate of 15% on undistributed personal holding company income.
C is incorrect. One of the requirements for being a personal holding company is that during the last half of the tax year, five or fewer individuals own more than 50% (not 80%) of the company’s outstanding stock directly or indirectly.