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S corporation small business start up kit small business made simple paperback january 29 2008 by daniel sitarz author 41 out of 5 stars 7 ratings. S corporation small business start up kit read more 13 people found this helpful helpful comment report abuse claire armbruster 50 out of 5 stars great guide for getting started in your own business reviewed in the united states on november 21 2013 verified purchase. An s corp also known as the subchapter or small business corporation is a tax code that was enacted into law by congress in 1958 the s corp was created to encourage and support the creation of small and family businesses while eliminating the double taxation that conventional corporations were subjected to. As a result of the corporation bylaws requirements llcs have become small business owners ideal choice of business type s corporation bylaws when incorporating a company as an s corporation owners must complete and submit the following to the applicable state agency application articles of incorporation