C Corporation

(redirected from C-Corps)
Also found in: Financial.
A type of business that may be created by a group of professionals wishing to become incorporated
Pros Less troublesome in daily financial management, minimises current net income—as the income is paid to the physicians as compensation—and minimises current tax liability
Cons At time of sale, up to 60% of the proceeds are paid in taxes by the corporation and by the individual shareholder
References in periodicals archive ?
After FERC said it no longer will allow master limited partnership interstate natural gas and oil pipelines to recover an income tax allowance in cost of service rates, Evercore ISI analyst Timm Schneider said he does not expect pipelines owned by C-Corps, such as Kinder Morgan (KMI), Oneok (OKE), Enbridge (ENB) and TransCanada (TRP), to be impacted.
Much of the Marcum seminar focused on the taxation differences between C-corps and pass-through entities, which include partnerships, S-corporations, limited liability companies and sole proprietorships.
The tax increase would have impacted only C-corps and was directed primarily at large out-of-state companies.
For example, he said, some major car dealers in Oregon are C-corps and would face substantially higher taxes under Measure 97.
He creates and maintains tax deferral strategies for contractors and other construction clients, and has extensive experience preparing tax returns for a variety of construction entities, including C-Corps, S-Corps, partnerships, individuals and trusts.
centric The Hill, ABC Immediate Past Chair Pamela Volm called on stakeholders to create a tax environment that encourages growth for both big and small businesses: "While there seems to be a general consensus that our tax system needs fundamental reform, some in Washington, including President Obama, have proposed reforms chiefly concerned with lowering the corporate rate--despite the fact that so-called C-corps make up just five percent of all business entities and account for less than half of the private sector workforce.
Contract notice: C-corps office furniture and treatment rooms.
Upon completion of the proposed transaction, expected to occur in 3Q15, the combined entity is anticipated to be one of the largest and fastest-growing high-dividend paying C-Corps in the energy sector with an industry-leading 10% to 15% annual dividend growth rate through 2020.
Four of the 13 MLP mutual funds have limited their investment in K-1-issuing MLPs to 25% and invested the balance in other midstream energy -infrastructure companies ranging from the general partners of MLPs, C-corps that own MLPs, shipping MLPs and other midstream entities that do not issue K-1s.
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.