Series 82: 2.1.2.4. Corporate Accounts

Taken from our Series 82 Online Guide

2.1.2.4. Corporate Accounts

A corporation is a legal entity separate from its ownership. As a separate legal entity, the corporation is considered a “person” from the perspective of the tax laws. Corporations can sue and be sued, hire and fire employees, enter into contracts, incur debt, and pay taxes.

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