CFR > Title 31 > Subtitle B > Chapter V > Part 510 > Subpart F – Reports
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§ 510.601 | Records and reports |
Terms Used In CFR > Title 31 > Subtitle B > Chapter V > Part 510 > Subpart F - Reports
- Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
- Partnership: A voluntary contract between two or more persons to pool some or all of their assets into a business, with the agreement that there will be a proportional sharing of profits and losses.