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Sentences with «under this subchapter»
Funds in each structure are generally taxed as corporations and treated as regulated investment companies under Subchapter M of the Internal Revenue Code. (nextshares.com)
David Hillman («Taxpayer») was the sole shareholder of Southern Management Corporation («S Corp»), which was a corporation taxed under Subchapter S of the Internal Revenue Service Code («Code»). (nar.realtor)
(a) A license issued under this subchapter expires on December 31 of every even - numbered year unless renewed for the next biennium. (pacode.com)