S Corporation

Form 1120S: S Corporation Tax Return Form
An in-depth overview of Form 1120S, including its purpose, usage, and key components for S-corporations, a type of pass-through entity.
S Corporations: Definition and Overview
An in-depth look into S Corporations, their qualification criteria, operational structures, advantages, disadvantages, and comparisons with other business entities.
American Jobs Creation Act of 2004: Legislation Impacting U.S. Tax Codes and Business Practices
Comprehensive legislation that repeals the Foreign Sales Corporation/Extraterritorial Income regime, creates a new tax deduction for manufacturers, enhances small business expensing, and introduces numerous other changes affecting U.S. businesses and tax regulations.
C Corporation: Definition and Taxation
A comprehensive guide to understanding C Corporations, including their taxation under Subchapter C of the Internal Revenue Code, structural attributes, and comparison with S Corporations.
Gross Receipts: Definition and Importance
Detailed definition and explanation of Gross Receipts, including its types, significance in business accounting, and its role in tax regulations.
Pass-Through Entity: Understanding Nontaxable Entities
A detailed exploration of pass-through entities, including partnerships, S corporations, limited liability companies, and their tax implications.
S Corporation: Tax-Efficient Business Structure
An S Corporation provides limited liability protection while allowing income to flow through to shareholders, thus avoiding double taxation.
S Corporation: Tax Election for Small Business Corporations
A comprehensive guide to S Corporations, a tax election that allows small businesses to pass income directly to shareholders, avoiding double taxation.
S Corporation: Definition, Tax Benefits, and Filing Guide
An in-depth look at S Corporations, including their definition, tax advantages, how they compare to LLCs, and a step-by-step guide on how to file.

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