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  2. 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 ...

  3. Limited liability company - Wikipedia

    en.wikipedia.org/wiki/Limited_liability_company

    In the United States, an S corporation is limited to 100 shareholders, [b] and all of them must be U.S. tax residents. [c] An LLC may have an unlimited number of members, and there is no citizenship restriction. Much less administrative paperwork and record-keeping than a corporation.

  4. 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.

  5. Partnership vs. Corporation - AOL

    www.aol.com/finance/partnership-vs-corporation...

    To operate as an S-corp, you must also file that election (IRS Form 2553). Ownership In a partnership, the company is owned by the general partners and, if applicable, limited partners.

  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

    If a foreign corporation is not identified on the list included in these regulations, it qualifies as an eligible entity. The list of foreign entities classified as corporations for federal tax purposes (so called per se corporations, not eligible to make an entity classification election) includes, as of September 2009: [4]

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