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Limited Liability Company [LLC] [LLC]

Glossary Term

A limited liability company (LLC) is a business structure that combines the pass-through taxation of a partnership with the limited liability of a corporation.

Limited Partnership [LP] [LP]

Glossary Term

A limited partnership is a partnership consisting of a general partner, who manages the business and has unlimited personal liability for the debts and obligations of the partnership, and one or more limited partners, who have limited liability but cannot participate in management.

Pass-Through Taxation

Glossary Term

Pass-through (or “flow thru”) taxation exists when owners of applicable types of business entities pay taxes on the business profits in their personal tax return forms.

C Corporation [C CORP] [C-Corp]

Glossary Term

The most common form of corporation; C Corporations (or C-Corps) are subject to tax at the corporate level.

Comparison of C Corp, S Corp and LLC Entity Types

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Discover the key similarities and differences between C corporation, S corporation and limited liability company (LLC) business entities.