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2. C corporation - Wikipedia

   en.wikipedia.org/wiki/C_corporation

   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]

3. Liquidating distribution - Wikipedia

   en.wikipedia.org/wiki/Liquidating_distribution

   A liquidating distribution (or liquidating dividend) is a type of nondividend distribution made by a corporation or a partnership to its shareholders during its partial or complete liquidation. [1] Liquidating distributions are not paid solely out of the profits of the corporation. Instead, the entire amount of shareholders' equity is ...

4. Corporate tax in the United States - Wikipedia

   en.wikipedia.org/wiki/Corporate_tax_in_the...

   Shareholders of corporations are subject to corporate or individual income tax when corporate earnings are distributed. [62] Such distribution of earnings is generally referred to as a dividend . Dividends received by other corporations may be taxed at reduced rates, or exempt from taxation, if the dividends received deduction applies.

5. Internal affairs doctrine - Wikipedia

   en.wikipedia.org/wiki/Internal_affairs_doctrine

   The internal affairs doctrine is a choice of law rule in corporate law.Simply stated, it provides that the "internal affairs" of a corporation (e.g. conflicts between shareholders and management figures such as the board of directors and corporate officers) will be governed by the corporate statutes and case law of the state in which the corporation is incorporated, [1] [2] [3] sometimes ...

6. S corporation - Wikipedia

   en.wikipedia.org/wiki/S_corporation

   If a corporation that has elected to be treated as an S corporation ceases to meet the requirements (for example, if as a result of stock transfers, the number of shareholders exceeds 100 or an ineligible shareholder such as a nonresident acquires a share), the corporation will lose its S corporation status and revert to being a regular C ...

7. Corporate tax - Wikipedia

   en.wikipedia.org/wiki/Corporate_tax

   Most income tax systems levy tax on the corporation and, upon distribution of earnings (dividends), on the shareholder. This results in a dual level of tax. Most systems require that income tax be withheld on distribution of dividends to foreign shareholders, and some also require withholding of tax on distributions to domestic shareholders.