Tax
Jun. 25, 2002
Minimizing Taxes on Distributions to Shareholders of C Corporations
Focus Colum - By Stephen M. Loeb - Federal tax law classifies corporations as C corporations or S corporations. C corporations are separate taxable entities. Transactions between a C corporation and its owners are taxable events, governed by subchapter C. Internal Revenue Code Sections 301-385. S corporations are pass-through entities, governed by subchapter S. Internal Revenue Code Sections 1361-1379.
By Stephen M. Loeb
Federal tax law classifies corporations as C corporations or S corporations. C corporations are separate taxable entities. Transactions between a C corporation and i...
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