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26 U.S. Code 1361 - S corporation defined
The term S corporation means, with respect to any taxable year, a small business corporation for which an election under section 1362(a) is in effect for
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Sternin Fraser Ink, Inc.
Jun 12, 2025 Sternin Fraser Ink, Inc. was the production company of the husband-and-wife developer duo Robert Sternin and Prudence Fraser.
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Married couples in business | Internal Revenue Service
Jun 11, 2025 A spouse is considered an employee if there is an employer/employee type of relationship, for example, the first spouse substantially controls the business.
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