1 That is, the corporation itself is not subject to federal income tax. 2  Instead, the shareholders are taxed upon their allocated share of the income. 3  Form 1120S is the form used for an S-corpâs annual tax return. 4  Shareholders do not have to pay self-employment tax on their share of an S-corpâs profits.
A number of schools offer tour guide certificate programs. Course content related to business management includes procedures for marketing a tour, planning routes and making reservations. Skills related to leading an actual tour include local area research, writing a prepared script and public speaking.
The following subsections of the Software Requirements Specifications (SRS) document provide an overview of the entire SRS. Purpose. The Software Requirements Specification (SRS) will provide a detailed description. of the requirements for the Hotel Management System (HMS). This SRS will allow for a complete understanding of what is to be expected of the HMS to be constructed.