Glossary

Corporation

A legal entity that is separate and distinct from its owners. Corporations enjoy most of the rights and responsibilities that an individual possesses; that is, a corporation has the right to enter into contracts, loan and borrow money, sue and be sued, hire employees, own assets and pay taxes.
Read more: http://www.investopedia.com/terms/c/corporation.asp#ixzz2ByNz3DZ4

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Corporation