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Was (wer) ist S corporation - definition
S corporation
US TAX TERM FOR A CLOSELY HELD CORPORATION
S-corporation; S-corp; SCorp; S corporations; Subchapter S corporation; S corp; S Corporation; S-Corporation; Subchapter-S Corporation; Subchapter S
An S corporation, for United States federal income tax, is a closely held corporation (or, in some cases, a limited liability company (LLC) or a partnership) that makes a valid election to be taxed under Subchapter S of Chapter 1 of the Internal Revenue Code. In general, S corporations do not pay any income taxes.
subchapter S corporation
US TAX TERM FOR A CLOSELY HELD CORPORATION
S-corporation; S-corp; SCorp; S corporations; Subchapter S corporation; S corp; S Corporation; S-Corporation; Subchapter-S Corporation; Subchapter S
n. the choice by a small corporation to be treated under "subchapter S" by the Internal Revenue Service, which allows the corporation to be treated like a partnership for taxation purposes. This may provide the benefit of passing losses (particularly in the early development of the business) to the stockholders. Technically the term "subchapter S corporation" is a misnomer since it is a normal corporation except for the election (choice) which is filed on a form provided by the IRS normally immediately after incorporation, which election can be withdrawn before the beginning of a future taxable year. This election is usually prepared and filed with the IRS by the company's accountant and not the incorporating attorney.
See also: corporation
Kochi Municipal Corporation
MUNICIPAL CORPORATION IN ERNAKULAM DISTRICT OF KERALA, INDIA
Kochi Corporation; Corporation of Kochi; Corporation of cochin; Cochin corporation; Cochin Corporation; Corporation of Cochin; Cochin Municipal Corporation
The Kochi Municipal Corporation is the municipal corporation that manages a portion of the Indian city of Kochi (also known as Cochin). The Corporation manages 94.
Beispiele aus Textkorpus für S corporation
1. Supporters of S Corporation Reform (also known as S Corporation Ad Hoc Working Group): promotes legislation to help S corporations, which are a type of partnership.