Subchapter S

Also found in: Legal, Wikipedia

0.01 sec.

Subchapter S

IRS regulation that gives a corporation with 35 or fewer shareholders the option of being taxed as a partnership to escape corporate income taxes.

S Corporation

A business with few shareholders that is exempt from some taxes levied on other corporations. Specifically, an S corporation is not responsible for taxes on its profits (corporate taxes) and is taxed as if it were a partnership. However, it may have no more than 100 shareholders. An S corporate structure allows a company to take advantage of some of the benefits of incorporation without all of the responsibilities attached to it.

Want to thank TFD for its existence? Tell a friend about us, add a link to this page, add the site to iGoogle, or visit the webmaster's page for free fun content.

?Page tools

Printer friendly
Cite / link

Feedback
Add definition

Mentioned in	?		References in periodicals archive	?		Financial browser	?		Full browser	?
conduit tax treatment conduit theory direct participation program information reporting S-corporation stockholders Subchapter M subchapter S-corporation			Today all fifty states offer the LLC as a choice of legal business entity formation alongside the traditional C Corporation, Subchapter S Corporation, General Partnership, Limited Partnership and possibly others. LLC Vs. Subchapter S Corporation Which Makes More Sense for Your ... by Heather Eagar / Law community Conversely, Subchapter S corporations generally do not pay tax on profits. Sellers: chose carefully to maximize after-tax cash flows by Corrente, Michael F. / Financial Executive Overview of the Subchapter S Corporation Designation Although the term Subchapter S Corporation sounds as if it applies to a certain type of company, in actuality, it is merely a term used by the IRS (Internal Revenue Service) to designate a particular tax status. Subchapter S Corporation Tax Status by Victor A. / Business community			Strumento finanzario Struttura del capitale Stub Stub Stock Stubs Student Student Loan Student Loan Interest Deduction Student Loan Marketing Association Studio della fattibilita Stuffing Style Style Box Style Drift Style Investing Stylized Facts SUB Pay Sub-Penny Quoting Sub-Prime Borrower Sub-Prime Lender Subaccount subagency Subasta con sistema holandes Subasta de bonos soberanos Subchapter M Subchapter S subchapter S-corporation Subclass subcontractor subdivide subdivision subdivision lot and block number Subempleo Subemprego Subentrante subflooring Subindex Subir la calificacion de un papel subjacent Subject Subject Market Subject Offer subject property Subject Quote subject to Subject to a Subject to a Can Subject to a print/execution/trading Subject to Collection Subject to Mortgage Subject to Opinion			subcategorize subcategorized subcategorized subcategorizes subcategorizes subcategorizing subcategorizing subcategory subcategory subcategory Subcaudal subceiling subcelestial Subcellar Subcellar subcellular Subcellular Distribution of Thallium Subcellular fractionation Subcellular fractions Subcellular Location Image Finder subcellular organelles subcenter subcentral subcenturio subcephalic pocket subception subcerebral plane Subchannel Subchanter Subchapter M Subchapter S Subchapter S corporation Subchapter S corporation Subchapter S corporation Subchapter S Corporations Subchapter S Corporations subchapter S-corporation subchaser Subchasers subchloride subchondral subchondral bone Subchondral Bone Cyst subchondral cyst subchondral cyst subchondral cyst subchondral cysts subchorial subchorial lake subchorial lake subchorial lake subchorial space Subchorionic Hemorrhage Subchronic Reference Dose Subcircular subclass subclass subclass subclass subclass Subclass (computer science)

Financial Dictionary

Free Tools:	For surfers: Free toolbar & extensions \| Word of the Day \| Help For webmasters: Free content \| Linking \| Lookup box \| Double-click lookup

Disclaimer
All content on this website, including dictionary, thesaurus, literature, geography, and other reference data is for informational purposes only. This information should not be considered complete, up to date, and is not intended to be used in place of a visit, consultation, or advice of a legal, medical, or any other professional.