Match the following statements.

- a. b. c. d. e.	Technique for minimizing double taxation
- a. b. c. d. e.	Regular tax rate
- a. b. c. d. e.	S corporations
- a. b. c. d. e.	C corporations
- a. b. c. d. e.	Partnerships

a.	Usually subject to single taxation even if the entity is incorporated.
b.	Not making distributions to shareholders.
c.	Rate for a corporate taxpayer is 21%.
d.	Subject to double taxation.
e.	Eligible for special allocations.