The S-corporation was created in 1958 when the U.S. Congress enacted Subchapter S of the Internal Revenue Code. This legislation allowed certain corporations to elect to be taxed under a special regime, avoiding double taxation on corporate income. The primary purpose was to benefit small businesses by allowing income to pass through to shareholders' personal tax returns.
What year was the microscope created?
That Was the Year That Was was created in 1965-07.
The Year of Intelligent Tigers was created in 2001.
The Year of the Leopard was created in 2006.
The Story of a Year was created in 1865.
This Year of Grace was created in 1928.
Year of Desolation was created in 2001.
My Sexiest Year was created in 2007.
The Year of The Rabbit was created in 1987.
The Year is One was created in 2001.
Not This Year was created on 2006-09-26.
Year of the Wolf was created in 2010.