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A type of corporation that for tax purposes typically is not required to pay tax at the corporate level, on the condition that a shareholder reports his or her share of the corporate income on the individual tax return. S corporations are referred to as a "pass-through" entity, and are restricted in terms of owners and operations.

Synonyms: S corp, S corporations, S corps
Synonyms list (a comma-separated list)
S corp, S corporations, S corps