S-Corporation? C-Corporation? ???? ??? ???? ????? ?? ???? ????? ?? ????? ???? ??????.

S-Corporation? 100? ??? ??? ????? ?? ?? ??? ?? ?? ??? ??? ???? ??.

??? ?? ? ??? ?????? ????? ??? ??(passive income)? ??? ?? ???? ?? ?? ????? ?? ???.

RS Code? ??? ?? ??? ??? ?? S-Corporation?? ??? ???? ??? ??. ???? S-Corporation? ??? ??? ??? ??? ?? IRS ???? ????? ?? ? ??? ?? ??.

??? ??? ??? S-Corporation? ?? ? ??? corporation ????? ??? ?? ??? ???? ???? ?? ??? ??? ????? ???.

S-Corporation? ??? ?????. ??? S-Corporation ???? ??? ??? ????? ?? ????? ??? ?? ??.

S-Corporation? ? ??? ???? ???? ?? ?????. ? ??? ?????? ??? ?? ????? S-Corporation ??? ?? ?????? ???? ??? ??.

? ?? ?? ??? C-Corporation? ????? ????.

???? ??? ???? ???? ??? ?? ??? ?? ????? ??? ?? ???? ? ??? ?? ?? ???? ?? ??.

S-Corporation? ??? ????? ??? ???? ??? ??? ??.

S-Corporation? ??? ?? ??? ????? ?? ???(accumulated earnings and profits)? ?? ??? ??? ???.

?? S-Corporation ? ??? ?? ???? ?? ?? ??.

??? ?? ? ????? ??? C-Corporation?? S-Corporation?? ???? C-Corporation ??? ?? ???? ????? ???? ?? ??? ???? ??? S-Corporation? ??? ??? ??? ????? ? ??.

??? ???? ??? ??(passive activity)? ?? ???? ??? ??? ???. ?? ???? ????? ???? ?? ???? ???? ??? ???.

??? ??? ????, ???, ?? ?? ????. S-corporation ?? ?? ??? ??? ???? ??? ?? ??? ??.

?? 80% ??? ??? ??? ?? C-Corporation?? ?? ?? ?? ?? ?? ??? ???? ???? ???.

??, S-Corporation? ???? ???? ??? ?? ?? ?? ??? ???? ??? ???? ???? ???.

?? ???? ???? ?? S-Corporation? ?? ? ??? 25% ??? ??? ?????? ????? ?? ???? ???.

?? S-Corporation? ? ?? ? 25% ??? ??? ???? ????? ? ???? ??? ?? IRS Code Section 11(b)?? ???? Corporation ?? ??? ??? ???. ?? ?? ?? S-Corporation? 2014?? 100???? ???? ??. ? ? 35???? ??? ???? ??????, ? ??? ??? 35%? ? ???.

???, S-Corporation? ??? 10%? 10???(35?~25???) ? ????? ?? ??? ??? ???.

?? ???? ?? S-Corporation? 3? ???? ?? ??? ??? ?? ??? ?????? IRS? ???? S-Corporation ??? ????, C-Corporation?? ???? ? ???.

?? (213)384-1189

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