S Corporation
S Corporation 〈美〉S公司 对该公司的收入，并非向公司本身而是向其股东个人征税。根据《国内税收法典》〔Internal Revenue Code〕第S分章〔Subchapter S〕,只有其股东为以个人身份参加的美国公民，且股东符合限定人数的公司才可以被选定享有S公司税收待遇，故得名。亦作「Subchapter S Corporation」，「tax-option Corporation」。与其相对的为C公司〔C Corporation〕。
S corporation
S corporation
A corporation whose income is taxed through its shareholders rather than through the corporation itself. • Only corporations with a limited number of shareholders can elect S-corporation tax status under Sub-chapter S of the Internal Revenue Code. — Also termed subchapter-S corporation; tax-option corporation. Cf. C corporation. [Cases: Internal Revenue 3885–3903. C.J.S. Internal Revenue §§