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Subchapter S Corp
Essay # 17993
Subchapter S Corp
Concept & applications of this corp. alternative with respect to 1986 Tax Reform Act & potential tax benefits.
1,800 words (approx. 7.2 pages) |
6 sources |
1989
From the Paper:
"The purpose of this research is to examine the concept and use of the Subchapter S Corporation. The attraction of the Subchapter S Corporation lies in potential federal income tax benefits. Therefore, the use of the concept must be considered within the context of federal income tax laws generally, and of the Tax Reform Act (TRA) of 1986 specifically.A sub.type of the Subchapter S corporation is the Sub.chapter C Corporation. On a broad level, the Subchapter S Corporation is limited to 10 shareholders, while a requirement for the Subchapter C Corporation is that at least 50 percent of the stock must be held by no more than five share.holders. In this examination, both the Subchapter S Corporation and the Subchapter C Corporation are considered."
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APA Citation:
Subchapter S Corp (2012, January 15). Retrieved February 12, 2012, from http://www.academon.com/Essay-Subchapter-S-Corp/17993
MLA Citation:
"Subchapter S Corp" 15 January 2012. Web. 12 Feb. 2012. <http://www.academon.com/Essay-Subchapter-S-Corp/17993>
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