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A C corporation is distinguished from an S corporation, which generally is not taxed separately. Many companies, including most major corporations, are treated as C corporations for U.S. federal income tax purposes. C corporations and S corporations both enjoy limited liability, but only C corporations are subject to corporate income taxation. [1]
A stock certificate is a legal document that certifies the legal interest (a bundle of several legal rights) of ownership of a specific number of shares (or, under Article 8 of the Uniform Commercial Code, a securities entitlement or pro rata share of a fungible bulk) or stock in a corporation. [ 1] The first such instruments were used in the ...
Certificate of incorporation. A certificate of incorporation is a legal document/license relating to the formation of a company or corporation. It is a license to form a corporation issued by the state government or, in some jurisdictions, by a non-governmental entity/corporation. [1] Its precise meaning depends upon the legal system in which ...
Internal organization department/division name IT L: Locality Town, city, village, etc. name San Francisco ST: State Province, region, county or state. This should not be abbreviated (e.g. West Sussex, Normandy, New Jersey). California C: Country The two-letter ISO code for the country where your organization is located US EMAIL: Email Address
A mutual-benefit corporation can be non-profit or not-for-profit in the United States, but it cannot obtain IRS 501 (c) (3) non-profit status as a charitable organization. [ 1] It is distinct in U.S. law from public-benefit nonprofit corporations, and religious corporations. Mutual benefit corporations must still file tax returns and pay income ...
The New Jersey Superior Court, Appellate Division (in case citation, N.J. Super. Ct. App. Div) is the intermediate appellate court in New Jersey. "The Appellate Division of New Jersey's Superior Court is the first level appellate court, with appellate review authority over final judgments of the trial divisions and the Tax Court and over final decisions and actions of State administrative ...
The Association for Cooperative Operations Research and Development ( ACORD) is a non-profit organization in the insurance industry. [ 1] ACORD publishes and maintains an archive of standardized forms. ACORD has also developed a comprehensive library of electronic data standards with more than 1200 standardized transaction types to support ...
Founded in 1887 as the American Association of Public Accountants ( AAPA ), the organization sets ethical standards and U.S. auditing standards. It also develops and grades the Uniform CPA Examination. AICPA is headquartered in Durham, North Carolina, and maintains additional offices in New York City, Washington, D.C., and Ewing, New Jersey.
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