- subchapter
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sub·chap·ter /'səb-ˌchap-tər/ n: a subdivision of a chapter (as of a statute or code)
Merriam-Webster’s Dictionary of Law. Merriam-Webster. 1996.
subchapter
Look at other dictionaries:
subchapter S — / es/ n: a subchapter of chapter 1 of the Internal Revenue Code that allows a small business corporation s taxable income to be computed in a manner similar to that used for a partnership see also s corporation at corporation Merriam Webster’s… … Law dictionary
subchapter S corporation — n: s corporation at corporation Merriam Webster’s Dictionary of Law. Merriam Webster. 1996 … Law dictionary
Subchapter C corporation — >> C corporation. Webster s New World Law Dictionary. Susan Ellis Wild. 2000 … Law dictionary
Subchapter S (S Corporation) — A form of corporation that meets the IRS requirements to be taxed under Subchapter S of the Internal Revenue Code. This gives a corporation with 100 shareholders or less the benefit of incorporation while being taxed as a partnership. This means… … Investment dictionary
subchapter — /sub chap teuhr/, n. a subdivision esp. of a body of laws. [SUB + CHAPTER] * * * … Universalium
subchapter — noun a) A subsection of a chapter. b) any of several portions of the that cover specific areas of taxation … Wiktionary
Subchapter M — An IRS regulation dealing with investment companies ( investment company) and real estate investment trusts that avoid double taxation by distributing interest, dividends, and capital gains directly to shareholders, who are taxed individually.… … Financial and business terms
Subchapter S — IRS regulation that gives a corporation with 35 or fewer shareholders the option of being taxed as a partnership to escape corporate income taxes. Bloomberg Financial Dictionary … Financial and business terms
subchapter — n. subsection, subdivision … English contemporary dictionary
subchapter — sub·chapter … English syllables
