Examlex
As industries mature, there are fewer competitors and greater pressure for cost savings.
S Corporation
A type of corporation that meets specific Internal Revenue Code requirements, allowing it to pass income directly to shareholders and avoid double taxation.
Subchapter S
A designation of corporations in the United States that elect to pass corporate income, losses, deductions, and credits through to their shareholders for federal tax purposes.
Federal Income Tax
Tax levied by the federal government on the annual earnings of individuals, corporations, trusts, and other legal entities.
Controlling Shareholders
Individuals or entities that own a majority of a corporation's shares, giving them significant influence over its operations.
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