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| Topic: |
Business
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| Number of pages / Number of words: |
4 / 1017 |
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An individual partnership interest cannot be sold or transferred easily.
f. Most tax supported fringe benefits, such as pension and profit sharing arrangements available to corporations, are unavailable to partnerships.
A corporation is a business that is formed and authorized by law to act as single entity, although it may be owned by one or more persons...
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It is legally endowed with rights and responsibilities and has a life of its own independent of the owners and operators. It has been defined by the United States Supreme Court as “an artificial being, invisible, intangible, and existing only in contemplation of the law.†To fully understand the concept you must think of it as a distinct independent entity and one separate from it’s owners...
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