Subchapter S : tax option for small corporations

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G00506-1978.pdf (7.16 MB)

Authors

Matthews, Stephen F.
 Starke, Patrick
 Triplett, Timothy W.
 Rottmann, Leroy

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1978

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Research Projects

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"Certain small business corporations are allowed special income tax treatment under Subchapter S of the Internal Revenue Code. Under this option, the corporation pays no income. Although the Subchapter S corporation pays no corporate income tax, it still may use the various tax fringe benefits available to corporations and provide the other advantages of corporations, such as limited liability and ease of ownership transfer."--First page.

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https://hdl.handle.net/10355/76498

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Archive version. For the most recent information see extension.missouri.edu.
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This work is licensed under a Creative Commons Attribution-NonCommercial-NoDerivs 3.0 License.
Provided for historical documentation only. Check Missouri Extension and Agricultural Experiment Station websites for current information.

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G - Agricultural guides (MU Extension)