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CHAPTERS THE CENTRAL JERSEY A PIC S IN S I G HT WWW. A PIC S C J ER. ORG NOVEMBER 2014 Wednesday, November 5th Central Jersey EPICS Presents: A Plant Tour at: Union Beverage Hosted by: Alex Groves,
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What is chapter s?
Chapter S refers to a type of corporation that is taxed under Subchapter S of the Internal Revenue Code.
Who is required to file chapter s?
Certain small business corporations can elect to be treated as an S corporation for tax purposes.
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To elect S corporation status, the corporation must file Form 2553 with the IRS.
What is the purpose of chapter s?
The purpose of S corporations is to avoid double taxation on corporate income.
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S corporations must report their income, deductions, and other tax-related information to the IRS.
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