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An S corporation (or S Corp), 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. [1] In general, S corporations do not pay any income taxes.
Corporate titles or business titles are given to company and organization officials to show what job function, and seniority, a person has within an organisation. [1] The most senior roles, marked by signing authority, are often referred to as "C-level", "C-suite" or "CxO" positions because many of them start with the word "chief". [2]
It combines the simplicity and flexibility of an LLC with the tax benefits of an S-corporation (self-employment tax savings). [28] Some legal scholars argue that corporate income taxes are intended to limit the power of corporations and to offset the legal benefits corporations enjoy, such as limited liability for their investors. [29]
List of company and product names derived from indigenous peoples; List of company name etymologies; List of drive-in theaters; List of largest employers; List of multinational corporations; List of multinationals with research and development centres in Israel; List of oldest companies; List of re-established companies; List of S&P 400 companies
The Fortune 500 list of companies includes only publicly traded companies, also including tax inversion companies. There are also corporations having foundation in the United States, such as corporate headquarters, operational headquarters and independent subsidiaries.
According to the North Carolina-based Family Business Institute, an estimated 85% of business founders believe their children will take over the reins once they retire or die -- when in reality ...