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    Community: Investing Wiki

    Term Of The Hour

    S-corp as shareholder: Original post by Jeffrey Joyner of Demand Media An S corporation is not a legal business form. Rather, it is a tax status the Internal Revenue Service confers on an existing corporation. A regular corporation pays corporate income tax, and then shareholders pay individual income tax on their distributions. With an S corporation, the company's earnings are not taxed; instead, they are "passed…

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