An entity must elect to be treated as an S corporation and is limited by the types of owners, which may not exceed 100 shareholders. An S corporation does not pay federal income tax. Under California law, the S corporation is subject to a 1.5 percent tax on its net income and is a conduit similar to a partnership.
Lactose-free milks are the same as regular milk, except for the addition of lactase. Regular milk contains the milk sugar lactose, while lactose-free milk does not. Lactase, an enzyme produced by the stomach, breaks down the milk sugar galactose so you can absorb it. People who have lactose intolerance, a lactase deficiency, have gastrointestinal symptoms when they consume dairy products containing lactose.
Dairy products are naturally high in calcium and other essential nutrients and many dairy products are fortified with vitamin D. Lactose-free cow's milk and dairy products with added lactase are good alternatives as they provide the same nutrients as regular milk. Lactose-free cowâs milk is treated with an enzyme known as lactase, which ensures that milk sugars are broken down into simpler sugars. Lactose-free cowâs milk is comparable to regular cowâs milk because it is protein-rich and has a similar nutritional profile overall.