C Corporation (C Corp)
Definition
US business organization structure that provides several non-tax benefits (such as limited liability for the owners) and is popular as a staging base for raising large amount of investment capital by going public. Unlike in a S corporation, however, the entity's income is taxed twice—first as corporate income, then as shareholder (dividend) income.
C Corporation (C Corp) is in the Corporate, Commercial, & General Law and Entrepreneurship, Management, & Leadership subjects.
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