Statements (23)
| Predicate | Object |
|---|---|
| gptkbp:instanceOf |
tax classification
|
| gptkbp:administeredBy |
gptkb:Internal_Revenue_Service
|
| gptkbp:alternativeTo |
C corporation
|
| gptkbp:appliesTo |
corporations
|
| gptkbp:codifiedIn |
gptkb:26_U.S.C._§§_1361–1379
|
| gptkbp:dateEnacted |
1958
|
| gptkbp:enables |
gptkb:S_corporation
|
| gptkbp:enactedBy |
gptkb:United_States_Congress
|
| gptkbp:filingMethod |
gptkb:Form_2553
|
| https://www.w3.org/2000/01/rdf-schema#label |
Subchapter S
|
| gptkbp:limitsShareholders |
100
|
| gptkbp:partOf |
gptkb:Internal_Revenue_Code
|
| gptkbp:prohibits |
more than one class of stock
|
| gptkbp:prohibitsShareholders |
gptkb:non-resident_aliens
corporations partnerships |
| gptkbp:purpose |
pass-through taxation
|
| gptkbp:relatedTo |
S corporation election
|
| gptkbp:requiresShareholders |
U.S. citizens or residents
|
| gptkbp:section |
gptkb:Subchapter_S
|
| gptkbp:taxesIncome |
at shareholder level
|
| gptkbp:bfsParent |
gptkb:26_U.S.C._§_1361
|
| gptkbp:bfsLayer |
7
|