The chalcogens (/ËkÃ¦lkÉdÊÉªnz/) are the chemical elements in group 16 of the periodic table. This group is also known as the oxygen family. It consists of the elements oxygen (O), sulfur (S), selenium (Se), tellurium (Te), and the radioactive element polonium (Po). The chemically uncharacterized synthetic element livermorium (Lv) is predicted to be a chalcogen as well.
An S corporation, for United States federal income tax purposes, is a closely held corporation (or, in some cases, a limited liability company or a partnership) that makes a valid election to be taxed under Subchapter S of Chapter 1 of the Internal Revenue Code.
An S corporation is a corporation formed under state civil law or any business entity (such as a partnership or LLC that elects to be taxable as a corporation for tax purposes) that elects under federal law to be taxed under Subchapter S. An entity that has elected to be taxable as an S corporation for federal tax purposes is also treated as an S ...