Читать книгу Small Business Taxes For Dummies - Eric Tyson - Страница 58

Subchapter S corporations, so named for that part of the tax code that establishes them, offer some business owners the best of both worlds. You get the liability protection that comes with being incorporated as with a C corporation, and the business profit or loss passes through to the owner’s personal tax returns (like in a sole proprietorship). In this section, I discuss the tax specifics of using S corporation status and the requirements for S corporations.