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Ing a business. Compare the taxation of individuals and corporations. Discuss the tax rules unique to corporations. Compute the corporate income tax. Explain the tax rules unique to multiple corporations. Describe the reporting process for corporations. Evaluate corporations for conducting a business. C H A P T E R 2 2 PART II Corporations O U T L I N E Tax Treatment of Various Business Forms, 2 2 Sole Proprietorships, 2 2 Determining the Corporate Income Tax Liability, 2 19.
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Proprietorships FAQ
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US Corporate Law outlines the rights and responsibilities of shareholders, including the right to vote on corporate matters and receive dividends. It also sets the rules for transferring shares and resolving disputes between shareholders.
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The state of incorporation refers to the state where the company was registered. For instance, a corporation registered in Delaware will be designated as a Delaware Corporation, and its state of incorporation will be Delaware.
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State corporate law is the primary law governing corporate governance and operations. Each state passes its own statutory corporate laws and develops its own common law surrounding those statutes.
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The bylaws are the regulations of a corporation. They contain the basic rules for the conduct of the corporation's business and affairs.
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Corporations are primarily authorized and governed by state law with many states following the Model Business Corporation Act provided by the ABA.
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A corporation is a legal entity, operating under state law, whose scope of activity and name are restricted by its charter. Articles of incorporation must be filed with the state to establish a corporation.
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