2. Noun. (American English) any of several portions of the Internal Revenue Code that cover specific areas of taxation ¹
¹ Source: wiktionary.com
Definition of Subchapter
1. [n -S]
Lexicographical Neighbors of Subchapter
Literary usage of Subchapter
Below you will find example usage of this term as found in modern and/or classical literature:
1. Banking Taxation: Implications of Proposed Revisions Governing S by Thomas J. McCool, William B. Shear (2000)
"Under current law, to become eligible for subchapter S tax status, S-
corporations (including small banks) use the specific charge-off method of accounting ..."