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    In forming a corporation, prospective shareholders exchange money, property, or both, for the corporation's capital stock A corporation generally takes the same deductions as a sole proprietorship to figure its taxable income A corporation can also take special deductions For federal income tax purposes, a C corporation is recognized as a separate taxpaying entity A corporation conducts
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    A corporation is an entity that acts as a single, fictional person Much like an actual person, a corporation may sue, be sued, lend, and borrow Additionally, a company which has been incorporated can easily transfer ownership through stock sales and exist indefinitely
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    Here you can learn how to create a corporation, how a C corporation and an S corporation are taxed, and how to keep corporate minutes and records to preserve your business's corporate status Nolo has books, forms, and online applications that can help you create your business
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    In the United States, the default corporate form is the C corporation (C corp), named for the subchapter of the Internal Revenue Code that governs its taxation A corporation is just one of the many business structures available
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    : a body formed and authorized by law to act as a single person although constituted by one or more persons and legally endowed with various rights and duties including the capacity of succession





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