S Corporation
Definition
A form of corporation, allowed by the IRS for most companies with 75 or fewer shareholders, which enables the company to enjoy the benefits of incorporation but be taxed as if it were a partnership. also called Subchapter S Corporation.
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Related Terms
C Corporation, Limited Liability Company
'S Corporation
' appears in the definitions of these terms on BusinessDictionary.com
C Corporation (C Corp), pass through taxation
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