Double taxation refers to the structure of taxation under the Internal Revenue Code which subjects income earned by a C corporation to an income tax at the corporate level and a second tax at the shareholder level if the previously taxed income is distributed to the shareholders as dividends. Note that S corporations and Limited Liability Companies are not subject to' Double taxation'.
Barry Goldsmith
| APA | Barry Goldsmith. (2010). Double taxation. Retrieved October 2, 2026, from http://smartdefine.org/double_taxation/definitions/1152370 |
| Chicago | Barry Goldsmith. 2010. "Double taxation" http://smartdefine.org/double_taxation/definitions/1152370 (accessed October 2, 2026). |
| Harvard | Barry Goldsmith 2010, Double taxation, Smart Define, viewed 2 October, 2026, <http://smartdefine.org/double_taxation/definitions/1152370>. |
| MLA | Barry Goldsmith. "Double taxation" 21 October 2010. Web. 2 October 2026. <http://smartdefine.org/double_taxation/definitions/1152370> |