Examlex
What ethical issue(s) is/are important for teams?
Subchapter S Election
A tax election made by small businesses to be taxed as a pass-through entity, avoiding double taxation.
Current Year
The present calendar or fiscal year in which business operations, transactions, or tax considerations are being referenced or conducted.
Form 2553
A tax form used by small businesses to elect to be treated as an S corporation for the purposes of federal taxation.
Taxable Income
The portion of income that is subject to taxation after all allowances, deductions, and exemptions are considered.
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