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