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Key terms: appreciated bob and john business income c corporation compliance corporation credits deductions distributive distributive shares election employee employer entity federal income tax fica fica tax franchise tax gross income income tax income tax purposes internal revenue irs liability limited liability losses minimum net income new york paid partnerships portion profits requirements s corporation s corporation status s election salary schedule shareholders social security spouses subchapter s tax tax return tax year taxation treated wage base Search external links cited by footnotes on Wikipedia page S corporation: |
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