mediation. n. the attempt to settle a legal dispute through active participation of a third party (mediator) who works to find points of agreement and make those in conflict agree on a fair result.
Subchapter S (S Corporation) What is a 'Subchapter S (S Corporation)'. A Subchapter S (S Corporation) is a form of corporation that meets specific Internal Revenue Code requirements, giving a corporation with 100 shareholders or less the benefit of incorporation while being taxed as a partnership.
1 SUBCHAPTER A â GENERAL (Parts 1 to 3) 2  SUBCHAPTER B â THE FEDERAL REGISTER (Parts 5 to 6) 3  SUBCHAPTER C â SPECIAL EDITIONS OF THE FEDERAL REGISTER (Parts 8 to 10)  SUBCHAPTER D â AVAILABILITY OF OFFICE OF THE FEDERAL REGISTER PUBLICATIONS (Parts 11 to 12)