Real Estate Dictionary:
Subchapter S Corporation
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Definition: Same as Subchapter S Corporation. Definition: [crh] A corporation that elects not to be taxed as a corporation. That is, the corporation does not directly pay federal income tax on itsDefinition: earnings.
600: If an individual, through a subchapter S Corporation, leases an aircraft for another's use, supplying neither pilot nor crew under a dry lease, then the section 4261 tax does not apply.
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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a method of selling property whereby a sponsor (or syndicator ) sells interests to investors. May take the form of a partnership , limited partnership , tenancy in common , corporation , or subchapter s corporation .
Subchapter S Corporation This is a form of corporation that the IRS allows for most firms with less than...
 See also: Subchapter s, Expense, Compensation, Banks, Franchise
  
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