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). |
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| MLA | Barry Goldsmith. "double taxation" 21 October 2010. Web. 2 October 2026. <http://smartdefine.org/double_taxation/definitions/1152370> |