- C corporation
Common business slang to distinguish a regular corporation, whose profits are taxed separate from its owners under subchapter C of the Internal Revenue Code, from an S corporation, whose profits are passed through to the shareholders and taxed on their personal income tax returns under subchapter S of the Internal Revenue Code.Category: Business, LLCs & Corporations → LLCs, Corporations, Partnerships, etc.
Nolo’s Plain-English Law Dictionary. Gerald N. Hill, Kathleen Thompson Hill. 2009.
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corporation — cor·po·ra·tion /ˌkȯr pə rā shən/ n [Late Latin corporatio, from Latin corporare to form into a body, from corpor corpus body]: an invisible, intangible, artificial creation of the law existing as a voluntary chartered association of individuals… … Law dictionary
Corporation — • An association recognized by civil law and regarded in all ordinary transactions as an individual. An artificial person Catholic Encyclopedia. Kevin Knight. 2006. Corporation Corporation … Catholic encyclopedia
corporation — [ kɔrpɔrasjɔ̃ ] n. f. • 1530; angl. corporation « réunion, corps constitué », du lat. médiév. corporari « se former en corps » 1 ♦ Hist. Association d artisans, groupés en vue de réglementer leur profession et de défendre leurs intérêts. ⇒… … Encyclopédie Universelle
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