S Corporation Definition

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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S Corporation is ...
... part of the Taxes subject.

Related Terms

C Corporation -

Limited Liability Company - More

LLC - More

Schedule K-1, shareholder loan, flow through entity

S Corporation appears in the definitions of these other terms on BusinessDictionary.com

C Corporation (C Corp), pass through taxation