Subchapter S - Law Dictionary Search Results
subchapter S
subchapter S : a subchapter of chapter 1 of the Internal Revenue
subchapter s corporation
subchapter s corporation A corporation that has elected under Subchapter S of … subchapter s corporation A corporation that has elected under Subchapter S of the Internal Revenue Code not to pay any corporate
corporation
treated for federal tax purposes as a partnership called also subchapter S corporation shell corporation 1 : a corporation that exists as … eligible elect to be an S corporation and taxed accordingly subchapter S corporation : s corporation in this entry
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