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2. Partnership vs. Corporation - AOL

   www.aol.com/finance/partnership-vs-corporation...

   Partnership. C corporation. S corporation. Formation. Business license (and possible a “doing business as” (DBA), depending on your state), partnership agreement not required but recommended

3. C corporation - Wikipedia

   en.wikipedia.org/wiki/C_corporation

   A C corporation is distinguished from an S corporation, which generally is not taxed separately. Many companies, including most major corporations, are treated as C corporations for U.S. federal income tax purposes. C corporations and S corporations both enjoy limited liability, but only C corporations are subject to corporate income taxation. [1]

4. S corporation - Wikipedia

   en.wikipedia.org/wiki/S_corporation

   An S corporation (or S Corp), for United States federal income tax, is a closely held corporation (or, in some cases, a limited liability company (LLC) or a partnership) that makes a valid election to be taxed under Subchapter S of Chapter 1 of the Internal Revenue Code. [1] In general, S corporations do not pay any income taxes.

5. List of legal entity types by country - Wikipedia

   en.wikipedia.org/wiki/List_of_legal_entity_types...

   s.c. (spółka cywilna): "civil law partnership", itself neither a proper legal entity nor a juridical person, as it is the partners (natural persons) who retain their separate statuses as entrepreneurs and legal entities, albeit bound by an agreement on the sharing of profits, losses and ownership of a business (common pool of assets).

6. Rollovers as business startups (ROBS): What they are and how ...

   www.aol.com/finance/rollovers-business-startups...

   As a business owner, you become an employee of the C corporation and the beneficiary under the new retirement plan. 4. Roll the funds from your existing retirement account into the new C corp’s ...

7. Partnership taxation in the United States - Wikipedia

   en.wikipedia.org/wiki/Partnership_taxation_in...

   A partner's 'outside basis' is separate and distinct from the partnership's 'inside basis'. Under Section 723, a partnership's 'inside basis' is the adjusted basis of the contributed property or the value of the contributed cash. "Generally the sum of the partner's outside basis will equal to the partnership's inside basis in its assets". [16]