Subchapter S corporations

Here are entered works on companies that, according to the provisions of subchapter S of the U.S. internal revenue code, are organized as corporations but whose income and losses are passed through and taxed to individual shareholders.
URI(s)
- http://id.loc.gov/authorities/subjects/sh85129409
- info:lc/authorities/sh85129409
- http://id.loc.gov/authorities/sh85129409#concept
Instance Of
Scheme Membership(s)
- Library of Congress Subject Headings
Collection Membership(s)
Variants
- S corporations
- Small business corporations (Subchapter S corporations)
- Subchapter S corporations--United States
Broader Terms
- Pass-through businesses
General Notes
- Here are entered works on companies that, according to the provisions of subchapter S of the U.S. internal revenue code, are organized as corporations but whose income and losses are passed through and taxed to individual shareholders.
Change Notes
- 1986-02-11: new
- 2012-09-12: revised

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