When a small business incorporates, it is automatically a C corporation, also called a regular corporation. The most basic characteristic of the corporation is that it is legally viewed as an ...

The California Corporations Code is a misnomer. While the Corporations Code does in fact govern corporations, it also governs a wide variety of unincorporated entities, including general partnerships, ...

According to the IRS, a corporation is formed under state law by filing articles of incorporation with the state. A private corporation is a business entity owned by a small number of shareholders.

Everyone has jumped on the corporate culture bandwagon. For some new converts, they like to espouse corporate culture as a recent discovery, or a new-fangled approach for compliance programs. The ...

Today’s definition of corporate climate leadership centers on how companies can do less harm. It needs to be about creating a thriving future. Some of humanity’s most foundational learnings have been ...

Because domestic corporations are subject to tax on their worldwide income while foreign corporations are subject to tax only on their U.S.-source income, corporate residence is one of the more ...

n 1987 Congress amended the tax law to provide that a personal service corporation (PSC) is not eligible for graduated corporate tax rates. Pursuant to IRC section 11(b)(2), PSCs pay tax at the flat ...