Zalety i wady amerykańskiej spółki typu S z perspektywy małego przedsiębiorstwa

Abstract

The aim of this article is to evaluate the American S corporation regulations from the small business perspective. It overviews pros and cons of this corporation, while taking into account both tax and non-tax factors. The article characterizes types of business entities in the United States and indicates conditions to be met and maintained for a corporation to be eligible for S corporation status.  Moreover it presents the number of American S corporations by major industry and contains an analysis of their receipts and net income.

Keywords

• small business
• types of business entity
• federal income tax
• tax optimization
• USA