C corporation
United States federal tax status of a corporation
Facts
5 properties- Instance of
- type of legal entity in the United States, tax status[2]
- Subclass of
- corporation[5]
- Applies to jurisdiction
- United States[6]
- Different from
- S corporation[7]
- Main regulatory text
- stock corporation law, Internal Revenue Code[3][4]
🏷️ Also known as
en C corporation
ja C法人
zh C型公司
zh 普通股份公司
🔖 Identifiers · 4
- Freebase ID
- /m/08q2qf
- JSTOR topic ID (archived)
- c-corporations
- Microsoft Academic ID (discontinued)
- 2780894974
- Quora topic ID
- C-Corporation
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Summary
C corporation is a type of legal entity in the United States[1].