hat
S Kòporasyon an se yon fòm nan estrikti biznis konsa yo te rele paske li se estriktire nan yon fason ke li satisfè, ak tonbe anba kapasite a, nan IRS Revenue Code subchapter S. Nan plizyè fason, li se anpil tankou yon sosyete tradisyonèl yo ,. men avèk sèten karakteristik tankou patenarya ki ka benefisye sèten kalite òganizasyon biznis. Youn nan avantaj prensipal la pou yo te trete kòm yon chapit S Kòporasyon se sa yo ki an pase-a taksasyon. Pass-through taksasyon egziste lè aksyonè yo ap papye ekri nan nivo endividyèl la, tankou yon patenarya, olye ke premye nan nivo konpayi an, Lè sa a, ankò nan nivo endividyèl la. Sa a bay aksyonè yo pi bon nan tou de mond nan anpil ka - pas-a nan benefis taksasyon nan yon patenarya senp, ak responsablite a limite ak pwoteksyon byen ke yon sosyete pèmèt.
eng
The S corporation is a form of business structure thusly named because it is structured in such a way that it meets, and falls under the purview, of the IRS Revenue Code subchapter S. In many ways, it is very much like a traditional corporation, but with certain partnership-like traits that can benefit certain types of business organizations. One of the primary advantage of being treated as a subchapter S Corporation is that of pass-through taxation. Pass-through taxation exists when the shareholders are taxed at the individual level, like a partnership, rather than first at the company level, then again at the individual level. This gives the shareholders the best of both worlds in many instances–the pass-through taxation benefits of a simple partnership, and the limited liability and asset protection that a corporation affords.