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26 U.S. Code Subchapter S | LII / Legal Information Institute
26 U.S. Code Subchapter S - Tax Treatment of S Corporations and Their Shareholders PART IIN GENERAL ( 1361 1363) PART IITAX TREATMENT OF SHAREHOLDERS (
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S Corporations | Internal Revenue Service
S corporations are corporations that elect to pass corporate income, losses, deductions, and credits through to their shareholders for federal tax purposes.
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Glossary of terms for planned giving vehicles
An annual IRS form to report an investment in a partnership or subchapter S corporation. For instance, a partners losses, earnings, deductions, etc.
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