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Version du 17 août 2026 à 20:58
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Another angle to consider: suppose little business takes a loss of revenue for the year. As a C Corp it takes no tax on the loss, however there can also no flow-through to the shareholders as with an S Corp. The loss will not help your own tax return at many. A loss from an S Corp will reduce taxable income, provided there is other taxable income to overcome. If not, then there is no income tax due.
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