|
gptkbp:instanceOf
|
gptkb:company
|
|
gptkbp:canAcquire
|
other businesses
|
|
gptkbp:canBe
|
bonds
privately held
publicly traded
closely held
multiple classes of stock
nonprofit (rarely, but possible)
|
|
gptkbp:canBePossessedBy
|
individuals
prop
foreign entities
other corporations
|
|
gptkbp:canBorrowMoney
|
yes
|
|
gptkbp:canDeduct
|
employee benefits
business expenses
|
|
gptkbp:canEnterInto
|
contracts
|
|
gptkbp:canExist
|
in perpetuity
|
|
gptkbp:canGoPublic
|
yes
|
|
gptkbp:canMergeWith
|
other corporations
|
|
gptkbp:canRaiseCapitalBy
|
selling stock
|
|
gptkbp:canRetainEarnings
|
yes
|
|
gptkbp:canSueAndBeSued
|
yes
|
|
gptkbp:compatibleWith
|
pass-through taxation
|
|
gptkbp:convertedTo
|
gptkb:S_corporation
|
|
gptkbp:existIndependentlyOf
|
shareholders
|
|
https://www.w3.org/2000/01/rdf-schema#label
|
C corporations
|
|
gptkbp:limitedLiability
|
yes
|
|
gptkbp:mayInclude
|
gptkb:film_director
institutional investors
officers
employees
stock options
employee stock purchase plans
foreign shareholders
unlimited number of shareholders
|
|
gptkbp:mustAdopt
|
gptkb:legislation
|
|
gptkbp:mustFile
|
gptkb:Form_1120
|
|
gptkbp:mustHold
|
annual meetings
|
|
gptkbp:mustKeep
|
corporate minutes
|
|
gptkbp:paysTaxOn
|
corporate income
|
|
gptkbp:regulates
|
gptkb:Internal_Revenue_Service
gptkb:state_order
|
|
gptkbp:shareholdersPayTaxOn
|
dividends
|
|
gptkbp:subject
|
corporate income tax
SEC regulations (if public)
corporate formalities
state corporate taxes
|
|
gptkbp:taxedUnder
|
gptkb:Subchapter_C_of_the_Internal_Revenue_Code
|
|
gptkbp:taxStatus
|
double taxation
taxable entity
|
|
gptkbp:bfsParent
|
gptkb:qualified_business_income_deduction_(Section_199A)
gptkb:IRS_Form_8995-A
gptkb:Schedule_M-2
gptkb:U.S._Corporation_Income_Tax_Return
|
|
gptkbp:bfsLayer
|
6
|