 |
| Russian | English |
| корпорация с отдельным налогообложением | C corporation (An United States tax law designation given to any corporation that is a unique entity apart from and taxed separately from its owners; тип C) |
| корпорация с совместным налогообложением | S corporation (An United States tax law designation given to any corporation that elects to pass corporate income, losses, deductions, and credit through to shareholders for federal tax purposes; тип S) |