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Identify which of the following statements is true.
A) The S corporation rules were enacted to allow small
corporations to enjoy the nontax advantages of the corporate form
of business without being subject to the tax disadvantage of double
B) A partnership can elect to be taxed as a corporation under
the check-the-box regulations. As a corporation, an S election can
be made.
C) For C corporations that desire to be taxed like a
partnership, the S corporation rules provide a practical
alternative for an existing C corporation to obtain many of the tax
benefits of being taxed as a partnership.
D) All are true.


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