subchapter

Owners of closely held businesses using subchapter S sometimes pay themselves in dividends and lowball their wages in order to minimize the 15.3% payroll tax.

30 Last-Minute Tax Tips Laura Saunders 2011

Payouts to subchapter S owners who earn little or no compensation.

30 Last-Minute Tax Tips Laura Saunders 2011

Under this subchapter, a religious organization may require that all applicants and employees conform to the religious tenets of such organization.

Red Room: Work For A Church Or Religious School? You May Have No Civil Rights Red Room 2012

Audits of subchapter S returns, which are often filed by small businesses, also rose in 2011, up 13% over their 2010 level.

IRS Targets High Earners Laura Saunders 2012

This subchapter shall not prohibit a religious corporation, association, educational institution, or society from giving preference in employment to individuals of a particular religion to perform work connected with the carrying on by such corporation, association, educational institution, or society of its activities.

Red Room: Work For A Church Or Religious School? You May Have No Civil Rights Red Room 2012

This subchapter shall not apply to a religious corporation, association, educational institution, or society with respect to the employment of individuals of a particular religion to perform work connected with the carrying on by such corporation, association, educational institution, or society of its activities.

Red Room: Work For A Church Or Religious School? You May Have No Civil Rights Red Room 2012

And since some 4.5 million small-business owners file their annual tax returns as subchapter S firms under the individual tax code, this tax increase would often apply to the same people who Mr. Obama is targeting with his new tax credits.

The 2013 Tax Cliff 2011

Such companies, often called "Sub-Ss" after the subchapter of the tax code governing them, is a popular choice of entity for private firms.

The IRS Targets Income Tricks Laura Saunders 2011

If he has a subchapter S corporation, the tax is the same whether they pay out of corporate funds or pay a distribution and pay out of personal funds.

Matthew Yglesias » Corporate Political Contributions as Tax Break 2010

A dream of an America where subchapter S and limited liability corporations will be able to join hands as sisters and brothers; an America where companies are judged not by the content of their characters but by the amount in their balance sheets.

David Misch: Occupy, Inc. David Misch 2012