Subchapter S : tax option for small corporations

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G00506-1983.pdf (6.9 MB)

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Matthews, Stephen F.
 Plain, Ronald L.

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1983

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"Subchapter S of the Internal Revenue Code allows special income tax treatment to certain small business corporations. Under this option, they usually pay no income tax. Instead, shareholders are taxed directly for corporate income. Subchapter S permits corporations to pay no corporate income tax, but it is still may provide many of the advantages of corporations, such as limited liability and ease of ownership transfer. For more information on corporations, see Guide 400, 'Should You Incorporate Your Farm.'"--First page.

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https://hdl.handle.net/10355/76499

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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)