Glossary

-R-

registered agent

registered office

resolution

-S-

S corporation

section 1244 stock

share

shareholder / stockholder

sole proprietorship

stated capital

stock

stock certificates

stock transfer book

-T-

treasury shares

-U-

ultra vires

unanimous written consent

-V-

-W-

-X-

-Y-

-Z-

-L-

limited liability company

-M-

manager

member

membership interest

merger

minutes

-N-

name reservation

no-par-value stock

not-for-profit corporation

-O-

officers

operating agreement

organizational meeting

-P-

paid in capital requirement

partnership

par-value

pass-through taxation

piercing the corporate veil

preemptive rights

preferred stock

professional corporation

proxy

-Q-

quorum

 

-D-

directors

dissolution

dividend

doing business as (dba)

domestic corporation

double taxation

-E-

equity

-F-

federal tax identification number

fictitious name

fiscal year

foreign corporation

franchise tax

-G-

-H-

holding company

-I-

incorporator

indemnify

IRS form 1023

IRS form 2553

IRS form SS-4

-J-

-K-

 

-A-

accounting

accrual method

agent

aggregate par value

annual meeting of shareholders

apostille

articles of incorporation

articles of organization

asset

assumed name

authorized shares

authorized stock

-B-

bookkeeping

business entity

business judgment rule

bylaws

-C-

capital gains or losses

capital stock

cash method

"C" corporation

certificate of authority

closed corporation

common stock

corporate record book

cumulative voting

 

 

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