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Subchapter S |
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Subchapter SIRS regulation that gives a corporation with 35 or fewer shareholders the option of being taxed as a partnership to escape corporate income taxes.Subchapter S Similar MatchesSubchapter MSubchapter MAn IRS regulation dealing with investment companies and real estate investment trusts that avoid double taxation by distributing interest, dividends, and capital gains directly to shareholders, who are taxed individually. |
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