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Library of Congress Subject Headings - LCSH

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Concept information

Small business--Law and legislation > Pass-through businesses > Subchapter S corporations
Corporations--Taxation--Law and legislation > Pass-through businesses > Subchapter S corporations

Preferred term

Subchapter S corporations  

Broader concept

Entry terms

  • S corporations
  • Small business corporations (Subchapter S corporations)
  • Subchapter S corporations--United States

Note

  • Here are entered works on companies that, according to the provisions of subchapter S of the U.S. internal revenue code, are organized as corporations but whose income and losses are passed through and taxed to individual shareholders.

Group members

URI

http://www.yso.fi/onto/lcsh/sh85129409

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