C Corporation definition

C Corporation means a corporation that is taxed under Subchapter C of Chapter 1 of the Code.

C Corporation means a corporation subject to taxation under Section 11 of the Code.

C Corporation has the meaning attributed thereto in the Code.

Examples of C Corporation in a sentence

• For example, you may need to provide updated information if you are a C corporation that elects to be an S corporation, or if you no longer are tax exempt.

• If the LLC has filed Form 8832 or 2553 to be taxed as a corporation, check the “Limited Liability Company” box and in the space provided enter “C” for C corporation or “S” for S corporation.

• If you are an LLC that has filed a Form 8832 or a Form 2553 to be taxed as a corporation, enter “C” for C corporation or “S” for S corporation.

• The election to discontinue filing as a C corporation is binding for a five-year period beginning with the first taxable year of the election and continues to be binding for each subsequent five-year period unless the taxpayer elects to discontinue filing municipal income tax returns as a partnership for municipal purposes.

• The election continues to be binding for each subsequent five-year period unless the taxpayer elects to discontinue filing municipal income tax returns as a C corporation for municipal purposes under division (D)(iv) of this section.(iv) An election to discontinue filing as a C corporation must be made in the first year following the last year of a five-year election period in effect under division (D)(iii) of this section.

More Definitions of C Corporation

C Corporation means an entity subject to Subchapter C of the Code.

C Corporation means a corporation organized under subchapter C of the Internal Revenue Code, as defined in Section 1504 of that subchapter. For the purposes of this Regulation, the term includes those entities treated as C corporations for federal tax purposes, so long as such entities would qualify as a corporation, as defined in this Regulation.

C Corporation means a corporation subject to Internal Revenue Code Subtitle A, Chapter 1, Subchapter C (Internal Revenue Code Section 301 et seq.) for federal income tax purposes.

C Corporation means a corporation subject to taxation under Chapter C of the Code.

C Corporation means an entity that elects or is required to be taxed as a corporation under title 26, chapter 1, subchapter A, part 2, of the Internal Revenue Code.

C Corporation means, with respect to any taxable year, a corporation which is not an S corporation for such year.

C Corporation means each Subject Partner Company that is referenced with a single asterisk in Section 4.1 of the Partner Company Disclosure Schedule.