CFR > Title 47 > Chapter I > Subchapter C > Part 76 > Subpart V – Reports and Filings
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Terms Used In CFR > Title 47 > Chapter I > Subchapter C > Part 76 > Subpart V - Reports and Filings
- 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.