C Corporation

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C Corporation

A corporation that elects to be taxed as a corporation. The C corporation pays federal and state income taxes on earnings. When the earnings are distributed to the shareholders as dividends, this income is subject to another round of taxation (shareholder's income). Essentially, the C corporations' earnings are taxed twice. In contrast, the S corporation's earnings are taxed only once.

C Corporation

A business that is legally completely separate from its owners. Most publicly-traded companies (and all major ones) fall under this classification. For United States tax purposes, C corporations are required to pay income taxes on their profits. The advantage to a C corporate structure is the fact that, unlike S corporations, there is no limit to the number of shareholders. A disadvantage is the fact that, because a C corporation is taxed itself and its individual shareholders are taxed on dividends, it is subject to double taxation.
References in periodicals archive ?
Likewise, the deal would clearly be better for Willis stockholders if they received a premium in-line with other transactions involving Irish domiciled companies merging with US C-corps.
Contract notice: C-corps office furniture and treatment rooms.
This is because in the 1930s, 40s, and 50s, the only business forms available were sole proprietorships, partnerships and c-corporations, and since only the c-corp provided protection to shareholders from personal liability for company debts, most businesses of any size were c-corps.
At this stage of the cycle with balance sheets at comfortable levels, most lodging C-Corps are now using any excess debt capacity to fund shareholder friendly and growth initiatives.
Because S-Corps, C-Corps, LLCs and S-elected LLCs provide the same asset protection, provided owners are compliant with all necessary requirements.
Premiums for long term care insurance are deductible for S-corps and C-corps.
Cons: Active owner must be paid as an employee, C-Corps cost more to set up and file taxes for, and losses are deductible by the corporation only.
Within the tax area, engagements for individuals account for 59% of total tax claims, while those for C-Corps and S-Corps account for 25% and 12%, respectively.
Smith suggested that it would be more difficult to find additional bank debt until hotel REITs and C-Corps demonstrate their ability to term-out maturing short-term debt.
Butler lists his clients as "individuals, C-corps, S-corps.
James Copell, CEO of TFMS, states that the addition of Boris Pialloux will allow TFMS to continue to serve its investors through a team approach: Steve Carhart, CFA chairs the Investment Committee, Jim Trozze leads the TFMS research effort on MLPs, BDCs and C-Corps and Jimmy Copell oversees its CEF, Royalty Trust and Publicly Traded Partnership (PTP) research.
WMD founder and CIO William Daugherty added, The number and market value of public securities in real estate-related companies, such as REITS, C-corps and others, both domestically and around the world, are proliferating and too big to ignore.