One type of limited liability company that can be beneficial to many small businesses is an S corporation or Subchapter S corporation (S corp).
What is an S corporation (S corp)? An S corp is an IRS tax status (Subchapter S) for LLCs and corporations that offers income tax savings on distributions.
Subchapter S corporation taxation refers to the tax treatment that corporations eligible for the election of a subchapter S can receive. 3 min read Subchapter S corporation taxation refers to the tax treatment that corporations eligible for the election of a subchapter S can receive. The S ...
Once the IRS opened the door to this option, not just corporations but also LLCs and even other esoteric entities like limited liability partnerships began making the election to use the Subchapter S accounting rules. Today, accordingly, you hear people use the phrase "S corporation" to refer ...
求翻译:Subchapter "S" Corp是什么意思?待解决 悬赏分:1 - 离问题结束还有 Subchapter "S" Corp问题补充:匿名 2013-05-23 12:21:38 小节的“S”公司 匿名 2013-05-23 12:23:18 正在翻译,请等待... 匿名 2013-05-23 12:24:58 副章“S” Corp 匿名 2013-05-23 12:26:38 Subchapter...
What is an S corp? S corporation, or S corp, is short for “subchapter S corporation.” It’s a federal tax designation that permits eligible LLCs and certain corporations to pass income and losses through to shareholders. Establishing and maintaining an S corp is complicated and should be ...
美国的S-Corporation类公司是什么类型的?S类是小型股份制公司,在美国也是常说的 S-Corporation。这是...
9.LIFOrecapture–IfaC-corp.usingLIFObasisforvaluinginventory,electstobetreatedasanS-corp.itmustrecaptureasincomethevalueofinventorystatedonaFIFObasis.Onequarteroftherecaptureisduewhenthecorp.filesitslastC-corp.taxreturn.TheremaingingrecapturemaybespreadoverthreeyearsofS-corp.returns.10.TaxableYear–AnS-corp....
The IRS considers many types of small businesses "S-Corporations," including those qualified under Subchapter S of the Internal Revenue Code. This classification is available for companies with 100 or fewer shareholders; have only one class of stock; and have no more than 75 percent of their in...
What is an S Corp and Why Choose One? S corps are corporations that have elected a special tax status with the IRS and are taxed under Subchapter C of the Internal Revenue Code (IRC). S corporations provide the same limited liability to owners (called shareholders) as C corporations, mea...