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Introduction to C Corporations  

CATEGORY: Taxation
COURSE ID: CLBUS5, VERSION 2.00
(232)
  Online & Mobile
2 CPE Credits
Level: Overview

Corporations are business entities formed under state law. They are characterized as artificial persons created for the purpose of conducting business. This course introduces C corporations by exploring definitions, characteristics, nontax considerations, and tax advantages and disadvantages of operating as a C corporation. It is a high-level overview of topics unique to this type of entity.

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