[18] 为减少对公司事实上的双重征税给股东，特别是闭锁公司股东造成的不利影响，第S章（subchapter S）在20世纪50年代被加入《国内税收法典》（IRC）。该章以公司的主动选择为适用前提，并非自动适用。
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subchapter s corporation 非纳税公司
Subchapter-S corporations 形成挂靠公司
Now under the agency s glare: Subchapter S corporations, a popular vehicle of choice for many entrepreneurs.
FORBES: The Shady Side To S Corps
Starting in 1996, banks were allowed to report their incomes as subchapter S corps.
FORBES: The Equality Of Reaganomics, And Fallacious Leftist Dissent
By 2001, subchapter S corporations accounted for almost one-fourth of all before-tax corporate profits.
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