HomeDefinitionsCompareDebt Subchapter SThe financial definition for Subchapter S:IRS regulation that gives a corporation with 35 or fewer shareholders the option of being taxed as a partnership to escape corporate income taxes. Similar MatchesSubchapter MSubchapter MAn IRS regulation dealing with investment companies and real estate investment trusts that avoid double taxation by distributing interest, dividends, and capital gains directly to shareholders, who are taxed individually. Click to compare definitions of Subchapter S Click to view definitions beginning su |