All glossary terms
Glossary term
C Corporation
A corporation taxed separately from its owners under Subchapter C of the Internal Revenue Code.
Related terms
2
Jurisdictions
us
Definition
C corporations pay federal corporate tax at 21 percent (post-TCJA) and distribute after-tax profits as dividends taxed again at the shareholder level - the so-called 'double taxation.' Most large public companies are C corporations.
Examples
- A startup raising venture capital is typically structured as a C corporation.
Related terms
Translations
ESCorporación C
ZHC公司
DEC-Corporation
FRC corporation
JAC法人
Citations
26 U.S.C. · 11
Related citations
Computed from the cross-reference graph. Links open the related entity on this site.
This entry cites
- TermS Corporation
- TermQualified Small Business Stock (QSBS)
- StatuteIRC §11
Cited by
Primary sources
- IRS: C corporationsVerified 2026-05-20
Important disclaimer
This library is for general tax education only. Always verify filing obligations, due dates, and tax consequences against the cited primary source or with a qualified tax professional.