C corporation(taxation of the entity's income prior to any dividends or distributions to the members and then taxation of the dividends or distributions once received as income by the members. To qualify to make the S corporation election, the corporation's shares must be held by resident or citizen individuals or certain qualifying trusts. A corporation may qualify as a C corporation without regard to any limit on the number of shareholders, foreign or domestic (т.е. при этом акционеры (участники) такого субъекта не обязательно должны являться резидентами США) 4uzhoj)
