|
gptkbp:instanceOf
|
gptkb:company
gptkb:public_company
|
|
gptkbp:canAcquire
|
other businesses
|
|
gptkbp:canBe
|
multiple classes of stock
|
|
gptkbp:canBePossessedBy
|
individuals
foreign investors
other corporations
|
|
gptkbp:canBorrowMoney
|
yes
|
|
gptkbp:canDeduct
|
employee benefits
business expenses
|
|
gptkbp:canEnterContracts
|
yes
|
|
gptkbp:canExistIndefinitely
|
yes
|
|
gptkbp:canGoPublic
|
yes
|
|
gptkbp:canMergeWith
|
other corporations
|
|
gptkbp:cannotDeduct
|
dividends paid to shareholders
|
|
gptkbp:canRaiseCapital
|
by issuing stock
|
|
gptkbp:canSueAndBeSued
|
yes
|
|
gptkbp:convertedTo
|
gptkb:S_Corporation
|
|
gptkbp:dissolved
|
shareholder vote
|
|
gptkbp:existsIn
|
gptkb:United_States
|
|
gptkbp:form
|
filing articles of incorporation
|
|
gptkbp:hasProperty
|
yes
|
|
https://www.w3.org/2000/01/rdf-schema#label
|
C Corporation
|
|
gptkbp:limitedLiability
|
yes
|
|
gptkbp:mayInclude
|
gptkb:film_director
annual
retirement plans
officers
shareholders
fiscal year
unlimited shareholders
employee stock option plans
|
|
gptkbp:mustFile
|
gptkb:Form_1120
|
|
gptkbp:publiclyTraded
|
yes
|
|
gptkbp:regulates
|
gptkb:Internal_Revenue_Service
gptkb:state_order
|
|
gptkbp:requires
|
gptkb:Board_of_Trustees
gptkb:legislation
officers
|
|
gptkbp:subject
|
annual meetings
record-keeping requirements
corporate formalities
board resolutions
federal corporate income tax
state corporate income tax
|
|
gptkbp:taxedUnder
|
gptkb:Subchapter_C_of_the_Internal_Revenue_Code
|
|
gptkbp:taxStatus
|
corporate income tax
double taxation
shareholder dividend tax
|
|
gptkbp:bfsParent
|
gptkb:S_Corporation
|
|
gptkbp:bfsLayer
|
8
|