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Corporations
Essay specific features
Written by:
Monica G
Date added:
October 1, 2015
Level:
University
Grade:
A
No of pages / words:
7 / 1799
Was viewed:
5778 times
Rating of current essay:
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...
displayed 300 characters
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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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