法律英语词汇“S Corporation”的翻译、意思、用法、释义-法律词典

单词	S Corporation
释义	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〕。
随便看	non intromittendo, quando breve praecipe in capite subdole impetratur non intromittent clause nonissuable plea nonjoinder nonjudicial authorities nonjudicial foreclosure non-judicial punishment nonjurable nonjuridical day non juridicus non-jurors Non jus ex regula, sed regula ex jure. Non jus, sed seisina, facit stipitem. non-justiciable dispute nonlegal investment nonleviable Non licet quod dispendio licet. non licet verdict nonlienable non liquet nonliquidating distribution nonlitigating party nonmailable nonmailable matter nonmaritime contract

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