Double Taxation

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January 1, 1 7 min read Definitions

Double Taxation Corporate Tax Dividend Tax Income Tax Equity Financing Tax Policy Shareholder Income

Double taxation refers to the taxation of the same income at two different levels, typically at the corporate and individual levels. This often occurs when income is taxed once at the corporate level and again at the shareholder level when dividends are distributed.

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January 1, 1 6 min read Definitions

Subchapter S Corporation

Subchapter S Corporation S Corporation Shareholders Double Taxation Pass-Through Entity Tax Election Real Estate Corporations Corporate Income

A Subchapter S Corporation (S Corp) is a special designation that corporations can elect to avoid double taxation, allowing income, deductions, and credit to be passed through to shareholders.