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FindLaw Legal Dictionary

The FindLaw Legal Dictionary -- free access to over 8260 definitions of legal terms. Search for a definition or browse our legal glossaries.

term:

Subchapter S

subchapter s n

: a subchapter of chapter 1 of the Internal Revenue Code that allows a small business corporation's taxable income to be computed in a manner similar to that used for a partnership see also S corporation at corporation



Source: Merriam-Webster's Dictionary of Law ©1996. Merriam-Webster, Incorporated. Published under license with Merriam-Webster, Incorporated.

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