subchapter

subchapter
a) A subsection of a chapter.
b) any of several portions of the that cover specific areas of taxation

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  • subchapter S — / es/ n: a subchapter of chapter 1 of the Internal Revenue Code that allows a small business corporation s taxable income to be computed in a manner similar to that used for a partnership see also s corporation at corporation Merriam Webster’s… …   Law dictionary

  • subchapter — sub·chap·ter / səb ˌchap tər/ n: a subdivision of a chapter (as of a statute or code) Merriam Webster’s Dictionary of Law. Merriam Webster. 1996 …   Law dictionary

  • subchapter S corporation — n: s corporation at corporation Merriam Webster’s Dictionary of Law. Merriam Webster. 1996 …   Law dictionary

  • Subchapter C corporation — >> C corporation. Webster s New World Law Dictionary. Susan Ellis Wild. 2000 …   Law dictionary

  • Subchapter S (S Corporation) — A form of corporation that meets the IRS requirements to be taxed under Subchapter S of the Internal Revenue Code. This gives a corporation with 100 shareholders or less the benefit of incorporation while being taxed as a partnership. This means… …   Investment dictionary

  • subchapter — /sub chap teuhr/, n. a subdivision esp. of a body of laws. [SUB + CHAPTER] * * * …   Universalium

  • Subchapter M — An IRS regulation dealing with investment companies ( investment company) and real estate investment trusts that avoid double taxation by distributing interest, dividends, and capital gains directly to shareholders, who are taxed individually.… …   Financial and business terms

  • Subchapter S — IRS regulation that gives a corporation with 35 or fewer shareholders the option of being taxed as a partnership to escape corporate income taxes. Bloomberg Financial Dictionary …   Financial and business terms

  • subchapter — n. subsection, subdivision …   English contemporary dictionary

  • subchapter — sub·chapter …   English syllables

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