Examples of S corporation in a sentence

X, an S corporation, owns 100 percent of the stock of Y, a corporation for which a QSub election is in effect.
For example, you may need to provide updated information if you are a C corporation that elects to be an S corporation, or if you no longer are tax exempt.
M creates Trust from which A has a right to all net income and funds it with S corporation stock.
An S corporation acquiring the assets of another S corporation in a trans- action to which section 381(a) applies will succeed to and merge its AAA (whether positive or negative) with the AAA (whether positive or negative) of the distributor or transferor S corpora- tion as of the close of the date of dis- tribution or transfer.
Individual retirement accounts (includ- ing Xxxx IRAs) are not otherwise eligi- ble S corporation shareholders.

More Definitions of S corporation

S corporation means an incorporated entity for which a valid election under section 1362 of

S corporation means "S corporation" as defined in Section 1361(a) of the Internal Revenue Code;

S corporation means any corporation that is an S corporation for federal income tax purposes.

S corporation means a corporation for which a valid election under section 1372(a) of the Internal Revenue Code is in effect. A corporation must file Form 84-105 if (a) it elected to be an S corporation by filing Federal Form 2553, (b) the IRS accepted the election, and (c) the election remains in effect. Do not file Form 84-105 until the corporation has been notified by the IRS that the federal election has been accepted.

S corporation means an S Corporation within the meaning of section 1361 of the Code.

S corporation means a corporation included in the definition of

S corporation means an S corporation as defined in Section 1361, Internal