S corporation


Senior Member
Peru Español
en el siguiente contexto

"This stock purchase agreement is entered between xxxx, a united states "s" corporation, hereinafter referred to as "buyer"

qué significa "S" corporation?

Muchas gracias por su ayuda
  • S Corporation o Subchapter S Corporation es un tipo de sociedad anónima que recibe tratamiento especial en cuanto a los impuestos--bajo del "Subchapter S" de las reglas de los impuestos en EE.UU.

    Para sociedad anónima normal decimos Corporation o C Corporation para distinguirla.
    What is "S Corporation"?: An "S Corporation" is a corporation that elects to be taxed under Subchapter S of the Internal Revenue Code and receives IRS approval of its request for Subchapter S status. As a legal entity (an artificial person), the S corporation is separate and distinct from the corporation's owners (the stockholders).