About: S corporation

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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. Instead, the corporation's income and losses are divided among and passed through to its shareholders. The shareholders must then report the income or loss on their own individual income tax returns.

Attributes	Values
rdfs:label	S法人 (ja) S corporation (en)
rdfs:comment	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. Instead, the corporation's income and losses are divided among and passed through to its shareholders. The shareholders must then report the income or loss on their own individual income tax returns. (en) S法人（エスほうじん）とは、アメリカ合衆国における小規模法人で税法上法人としての課税を受けずに株主レベルでの課税を認められる法人の略称である。通常の法人については、と呼ばれる。 (ja)
dcterms:subject	Types of business entity Corporate taxation in the United States
Wikipage page ID	2461099 (xsd:integer)
Wikipage revision ID	1115929385 (xsd:integer)
Link from a Wikipage to another Wikipage	California 501(c) Partnership taxation in the United States Pennsylvania United States Congress Internal Revenue Code Limited liability company Community property Stock Wilmington, Delaware Dividends received deduction Lineal descendant American Recovery and Reinvestment Act of 2009 Types of business entity Form W-2 Corporate taxation in the United States C corporation Philadelphia FICA tax Income tax in the United States Internal Revenue Service Shareholders C corporations Social Security Wage Base Share class Entity classification Health Savings Accounts Tax returns Form 2553 Pro-rata Closely held corporation dbr:Appreciated_asset dbr:California_minimum_franchise_tax
Link from a Wikipage to an external page	http://www.taxalmanac.org/index.php/Sec._1362._Election%3B_revocation%3B_termination https://www.irs.gov/instructions/i1120s/index.html https://www.law.cornell.edu/cfr/text/26/1.1368-2 https://www.sba.gov/business-guide/launch/choose-business-structure-types-chart
sameAs	S corporation S corporation S corporation S corporation S corporation S corporation
dbp:wikiPageUsesTemplate	dbt:Citation_needed dbt:Reflist dbt:Short_description dbt:Corporate_law
has abstract	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. Instead, the corporation's income and losses are divided among and passed through to its shareholders. The shareholders must then report the income or loss on their own individual income tax returns. (en) S法人（エスほうじん）とは、アメリカ合衆国における小規模法人で税法上法人としての課税を受けずに株主レベルでの課税を認められる法人の略称である。通常の法人については、と呼ばれる。 (ja)
prov:wasDerivedFrom	wikipedia-en:S_corporation?oldid=1115929385&ns=0
page length (characters) of wiki page	17957 (xsd:nonNegativeInteger)
foaf:isPrimaryTopicOf	wikipedia-en:S_corporation
is Link from a Wikipage to another Wikipage of	Private equity real estate Rosetta Stone (company) Entity classification election List of bills in the 113th United States Congress S corp S corporations Bluestockings (bookstore) Dave Reichert Joint-stock company Paycheck Protection Program Permanent S Corporation Built-in Gains Recognition Period Act of 2014 Independent practice association Index of real estate articles Limited liability company Series LLC Comptroller of the Treasury of Maryland v. Wynne Corporate tax SPA Trust Small business QSST election Gitlitz v. Commissioner Mountain Gear Mr. Kenneth Corporate tax in the United States Credit One Bank Miller and Lents Applied Biomathematics Stephen L. Nelson Employee Stock Ownership Plan John K. McNulty Adjusted gross income Dividends received deduction 2016 Oregon Ballot Measure 97 Air Squared EDF Incorporated Alternative minimum tax FedEx Office Passive income Flow-through entity History of the United States (2008–present)

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