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About Form 1120-S, U.S. Income Tax Return for an S ... - IRS
Use Form 1120-S to report the income, gains, losses, deductions, credits, etc., of a domestic corporation or other entity for any tax year covered by an ...
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S corporation - Wikipedia
An S corporation, for United States federal income tax, is a closely held corporation that makes a valid election to be taxed under Subchapter S of Chapter ...
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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 I—IN GENERAL (§§ 1361 – 1363) · PART II—TAX TREATMENT OF SHAREHOLDERS (§ ...
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