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  2. S corporation - Wikipedia

    en.wikipedia.org/wiki/S_corporation

    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.

  3. Should You Choose S Corp Tax Status for your LLC? - AOL

    www.aol.com/news/choose-corp-tax-status-llc...

    Continue reading ->The post Should You Choose S Corp Tax Status for your LLC? appeared first on SmartAsset Blog. If you have a limited liability company (LLC), electing to tax it an S corporation ...

  4. Limited liability company - Wikipedia

    en.wikipedia.org/wiki/Limited_liability_company

    After electing corporate tax status, an LLC may further elect to be treated as a regular C corporation (taxation of the entity's income prior to any dividends or distributions to the members and then taxation of the dividends or distributions once received as income by the members) or as an S corporation (entity level income and loss passes ...

  5. LLC vs. Corporation - AOL

    www.aol.com/finance/llc-vs-corporation-203712316...

    An S corporation is a special form of corporation designed for smaller companies. They can only have a maximum of 100 shareholders. Like other corporations, S corps have detailed accounting and ...

  6. List of legal entity types by country - Wikipedia

    en.wikipedia.org/wiki/List_of_legal_entity_types...

    S.A (Société Anonyme): ≈ Public Limited Company (P.L.C) (UK), Corporation (US/Can) S.A.S (Société Anonyme Simplifiée): ≈ Unlisted public company (Au), Close Corporation (CC) (S. Africa), Private Corporation (Can); often used for subsidiaries; minimum of one director and two members/shareholders; no limit on share capital; liability can ...

  7. Entity classification election - Wikipedia

    en.wikipedia.org/wiki/Entity_classification_election

    A foreign eligible entity that became an association taxable as a corporation under the foreign default rule described below. A foreign corporation that is not identified as a corporation under Treasury regulations §301.7701-2(b)(8). If a foreign corporation is not identified on the list included in these regulations, it qualifies as an ...

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