Explain why the ultimate tax treatment of Net §1231 Gains is more advantageous for flow through entities (partnerships, S corporations, etc.) than it is for C Corporations. Is the treatment of Net...

Explain why the ultimate tax treatment of Net §1231 Gains is more advantageous for flow through entities (partnerships, S corporations, etc.) than it is for C Corporations. Is the treatment of Net §1231 Losses more advantageous for flow through entities than it is for C Corporations?