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C Corporation
A C corporation (or C corp.) is a corporation in the United States that, for Federal income tax purposes, is taxed under 26 U.S.C. § 11 and Subchapter C (26 U.S.C. § 301 et seq.) of Chapter 1 of the Internal Revenue Code.[1] Most major companies (and many smaller companies) are treated as C corporations for Federal income tax purposes.
ARE TAX-ACCRUAL WORKPAPERS GENERATED BY CORPORATION AND ITS INDEPENDENT AUDITOR SO THAT CORPORATION COULD COMPLY WITH SEC FILING REQUIREMENTS SUBJECT TO AN IRS SUMMONS??? ---STAY TUNED!
On January 25, 2008 the Justice Department submitted a brief for the First Circuit, arguing that a district court erred in U...
Tax Issues in Converting a Michgian C Corporation to an S Corporation
One advantage Michigan C corporations have over S corporations is the ability to reinvest profits in the corporation at a lower tax cost than S corporations...
On the Convergence of State and Corporation in a Post Marxist-Leninist World: The Russian State Corporation
My colleague William E. Butler has produced an excellent short examination of what he describes as a "remarkable step taken by the Russian Federation of endowing an individual state corporation with various powers in treaty making, including the right to conclude treaties with foreign states or their departments...
No Personal Jurisdiction Over Directors of Non-Delaware Corporation Despite Contract Granting Exclusive Delaware Jurisdiction Over Corporation
In Ruggiero v. FuturaGene, plc, et al., (Del. Ch., Feb. 1, 2008), read opinion here, the Chancery Court refused to exercise personal jurisdiction over the directors of a British corporation despite a merger agreement which granted exclusive jurisdiction to Delaware courts over any issues arising out of the merger...
Federal Home Loan Bank Board, Home Owners' Loan Corporation, and Federal Savings and Loan Corporation Annual Reports
"The annual reports and other documents relating to the Federal Home Loan Bank between 1933 and 1952 have been posted....
Comparison Between a Michigan C Corporation and a Michigan S Corporation
Usually the most important factors that go into a business owner's decision to incorporate have nothing to do with tax issues...















