C Corporation

C Corporation (Issuer related) – Refers to any corporation that, under United States federal income tax law, is taxed separately from its owners. A C corporation is distinguished from an S corporation, which generally is not taxed separately. Most major companies (and many smaller companies) are treated as C corporations for U.S. federal income tax purposes.  C Corporations are incorporated under the laws of a given state, but Delaware is the most common jurisdiction.