hat
Yon gwo dezavantaj nan sosyete tradisyonèl la se temwen "doub taksasyon" dilèm la. Yon Kòporasyon C tradisyonèl peye taks sou tout antrepriz (biznis) revni, Lè sa a, yon fwa se yon distribisyon fè aksyonè yo, aksyonè yo endividyèl peye taks sou revni ankò sou distribisyon sa yo (oswa dividann). Yon fason pou fè pou evite dilèm nan taksasyon doub se etabli sosyete a kòm yon "pase nan" antite tankou yon patenarya kote tout antrepriz pwofi pase nan aksyonè yo endividyèl ak yo Lè sa a, yo responsab pou chay taks la. Se yon sosyete ki te fè eleksyon an pou yo trete nan fason sa a (pa fè depoze ki apwopriye yo ak satisfè kondisyon yo) li te ye kòm yon "S Kòporasyon."
eng
A major disadvantage of the traditional corporation is the dreaded “double taxation” dilemma. A traditional C Corporation pays tax on all corporate (business) income, then once a distribution is made to the shareholders, the individual shareholders pay income tax again on these distributions (or dividends). One way to avoid the double taxation dilemma is to establish the corporation as a “pass through” entity like a partnership wherein all corporate profits pass through to the individual shareholders and they are then responsible for the tax burden. A corporation that has made the election to be treated in this manner (by making the appropriate filings and meeting the requirements) is known as an “S Corporation.”