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	constructive transfer constructive treason constructive trust constructive trust ex delicto constructive willfulness construe constuprate consuetudinarius consuetudinary law consuetudines Consuetudines Cantiae(the Customs of Kent) Consuetudines et Assise de Foresta(the Customs and Assize of the Forest) Consuetudines Feudales consuetudines feudorum consuetudinibus et serviciis consuetudo consuetudo anglicana Consuetudo contra rationem introducta, potius usurpatio quam consuetudo appellari debet. consuetudo curiae Consuetudo debet esse certa; nam incerta pro nulla habetur. Consuetudo est altera lex. Consuetudo est optimus interpres legum. Consuetudo et communis assuetudo vincit legem non scriptam, si sit specialis; et interpretatur legem scriptam, si lex sit generalis. Consuetudo ex certa causa rationabili usitata privat communem legem. Consuetudo licet sit magnae auctoritatis, nunquam tamen, praejudicat manifestae veritati.

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