New Jersey Corporation S-Corp Definition
New Jersey Corporation S-Corp
DEFINITION
A New Jersey S-Corporation (S-Corp) is similar to a C-Corporation except that the business is not taxed separately from the owners. S-Corps are also very similar to Limited Liability Companies (LLCs), but with more limitations. The owners, called shareholders, avoid the double taxation of a C-Corp, but the business is limited to 100 shareholders and has only one class of stock, and members must have Social Security Numbers.
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