Corporations

Essay specific features

 

Issue:

Business

 

Written by:

Monica G

 

Date added:

October 1, 2015

 

Level:

University

 

Grade:

A

 

No of pages / words:

7 / 1799

 

Was viewed:

5703 times

 

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Essay content:

The key characteristic of S corporation status is the "flow-through" of profits and losses, income, capital gains, capital losses, and any other tax consequences to the shareholders of the corporation, in proportion to their ownership interests. The idea is that taxes are not paid at the corporate level, but only at the shareholder level...
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The idea is that taxes are not paid at the corporate level, but only at the shareholder level. This "flow-through" characteristic avoids the double taxation of C corporations, where profits are taxed as income and capital gains of the corporation and then taxed again when distributed to shareholders...
displayed 300 characters

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