S corporation

[kathilu]

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

 

[exe]

An "S Corporation" is a corporation that elects to be taxed under Subchapter S of the Internal Revenue Code
http://www.bizfilings.com/learning/corptypes.htm#CvsS
http://ianrpubs.unl.edu/consumered/nf255.htm
en los enlaces está su sihnificado....es largo

 

[kathilu]

muchas gracias

 

[cubaMania]

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).