S Corporation in United States

Plain-English Law

S Corporation as defined by Nolo’s Encyclopedia of Everyday Law (p. 437-455):

A corporation organized under Subchapter S of the Internal Revenue Code in which shareholders enjoy limited liability status but are taxed on their individual tax returns in the same way as sole proprietors or owners of a partnership.

Other Popular Tax Concepts

• Federal Income Tax Law (sometimes, including S Corporation)
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• Income Tax Law (sometimes, including S Corporation)
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• Types of Taxation (sometimes, including S Corporation)