CHAPTER 8: C Corporations

Daily, Frederick
November 2011
Tax Savvy for Small Business (9781413316407);11/ 1/2011, p123
The article focuses on the tax treatment of C corporations in the U.S. The taxation of a C corporation is said to be different from sole proprietorships, limited liability companies, and partnerships in that it amounts to double taxation. It explains that because a C corporation is a separate tax entity from its shareholders, the latter cannot claim annual operating losses of the business.


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