subchapter s
section of the Internal Revenue Code giving a corporation that has 35 or fewer shareholders and meets certain other requirements the option of being taxed as if it were a partnership .
Subchapter S
Definition: [crh] IRS regulation that gives a corporation with 35 or fewer shareholders the optDefinition: ion of being taxed as a partnership to escape corporate income taxes.
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.
Subject to opinion ...
Qualified Subchapter S Trust (QSST)
A QSST is a statutory creature established by IRC Section 1361(d)(3). By meeting the requirements of a QSST, a trust may own S Corporation shares.
CHAPTER S - or SUBCHAPTER S
CHAPTERS X, XI AND XII - before the Chapter 11 of the Bankruptcy Reform Act of 1978, these three chapte...
CHARACTER - A term used by lenders and credit analysts to describe an individual's integrity and manage...
S Corporation (Subchapter S of the Code): An incorporated business that is a "pass-through" entity for tax considerations.
Investment Dictionary:
Subchapter S (S Corporation)
Home > Library > Business & Finance > Investment Dictionary ...
companies with thirty-five or fewer shareholders can elect what is called Subchapter S status.
An ownership entity governed by the rules of Subchapter S of the Internal Revenue Code.
Notes:
DPPs are usually organized as a limited partnership, a subchapter S corporation or a general partnership. Although they have been generally used as tax shelters, tax legislation has severely curtailed their tax benefits.
S-Corporations: Formerly known as Subchapter S Corporations. A corporation recognized as a regular corporation under state law but is granted special status for federal income tax purposes.
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An IRS regulation dealing with investment companies and real estate investment trusts that avoid double taxation by distributing interest, dividends, and capital gains directly to shareholders, who are taxed individually.
Subchapter S ...
Subchapter S Corporation This is a form of corporation that the IRS allows for most firms with less than...
 See also: Expense, Banks, Compensation, Subchapter s corporation, Sole proprietorship
  
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