In certain circumstances, C corporations can elect to be treated as flow-through entities.
An S-Corporation election achieves this purpose.

Question

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C corporations can elect to be treated as flow-through entities by making an S-Corporation election, which allows the company's income, deductions, and credits to flow through to its shareholders for tax purposes. This avoids double taxation at both the corporate and individual levels.

In Certain Circumstances, C Corporations Can Elect to Be Treated