1362-6 (ሀ) (3) ውስጥ እና ለ IRS ቅጽ 1120S መመሪያዎች ፣ የአሜሪካ የገቢ ግብር ተመላሽ ለ S ኮርፖሬሽን ይገኛል ።
Pali zambiri zachidziwitso zomwe ziyenera kuphatikizidwa mu chiganizo ndipo chidziwitsochi chikufotokozedwa mu Gawo la 1.1362-6 (a) (3) komanso mu Instructions for IRS Fomu 1120S, US Income tax Return for S Corp.