Rare card
S corporation
- Value
- 50 W
- Attack
- 780
- Defence
- 624
- Players
- 0
An S corporation (or S corp), for United States federal income tax, is a closely held corporation (or, in some cases, a limited liability company (LLC) or a partnership) that makes a valid election to be taxed under Subchapter S of Chapter 1 of the Internal Revenue Code.
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