S corporation


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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The first known use of S corporation was in 1960

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Cite this Entry

“S corporation.” The Merriam-Webster.com Dictionary, Merriam-Webster Inc., https://www.merriam-webster.com/dictionary/S%20corporation. Accessed 17 January 2020.

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More Definitions for S corporation

S corporation

Legal Definition of S corporation

see corporation

Comments on S corporation

What made you want to look up S corporation? Please tell us where you read or heard it (including the quote, if possible).


a plan in which a last survivor takes all

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