S corporation

noun

Definition of S corporation 

US law

: a small business corporation that is treated for federal tax purposes as a partnership Because MDY is an S corporation, all net income is considered the owners' taxable income.— Jill Andresky Fraser

First Known Use of S corporation

1960, in the meaning defined above

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Dictionary Entries near S corporation

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Scorpiurus

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scorzalite

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The first known use of S corporation was in 1960

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S corporation

Legal Definition of S corporation 

see corporation

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