corporate form

  • Corresponding to corporation, e.g., any group of persons treated by the law as an individual or unity having rights or liabilities, or both, distinct from those of the persons composing it.

    Internal Revenue Service 1

1Internal Revenue Service, Internal Revenue Manual 4.42.6 Glossary, http://­­irm/­part4/­irm_04-042-006.html (last accessed Dec. 22, 2009).