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    » A corporation is a separate legal entity, usually used to conduct business. ... The alleged oldest commercial corporation in the world, the Stora Kopparberg ...

    » 2 Qualification for S corporation status. 3 Taxation issues. 3.1 FICA. 3.2 ... 3.5 IRS Study of S Corporation Reporting Compliance. 3.6 Filing Form 1120S ...

    » corporation n. A body that is granted a charter recognizing it as a separate legal entity having its own rights, privileges, and liabilities

    » Corporation - Definition of Corporation on Investopedia - A legal entity that is ... The most important aspect of a corporation is limited liability. ...

    » Generally, an S corporation is exempt from federal income tax ... Form 2553 Election by a Small Business Corporation (PDF) Instructions for Form 1120S (PDF) ...