Subchapter S - Law Dictionary Search Results
subchapter S
Matched in: Term subchapter S
subchapter s corporation
Matched in: Term subchapter s corporation
corporation
corporation : a small business corporation that is treated for federal tax purposes as a partnership called also subchapter S corporation shell corporation 1 : a corporation that exists as a legal entity without independent assets or operations … one class of stock and that may if eligible elect to be an S corporation and taxed accordingly subchapter S corporation : s corporation in this entry
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