Subchapter S corporations
modified: 2012-09-12T11:02:30
type: Concept
broader: Pass-through businesses
member: collection LCSHAuthorizedHeadings
member: collection LCSH General
member: collection SubdivideGeographically
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.
in scheme: lcsh
alternative label: Subchapter S corporations--United States
alternative label: Small business corporations (Subchapter S corporations)
alternative label: S corporations
created: 1986-02-11T00:00:00

Pass-through businesses
type: Concept