Subchapter S corporations, unlike Subchapter C
companies, can pass income and losses onto their shareholders to avoid paying federal income taxes.
Here, the registration must be suspended because EPA has not made the necessary finding, after public notice and comment, that coyotes are‘pests,' and as such, use of Compound 1080 to kill coyotes(Canis latrans)
does not comply with the provisions of FIFRA, Subchapter II.3.”.