Maryland Stock Corporation Definition
Maryland Stock Corporation
DEFINITION
A Maryland Stock Corporation is the most general type of corporation. A corporation must have at least three officers (President, Secretary, and Treasurer), at least one Director, and is owned by shareholders, which may be individuals or other business entities. "Stock Corporations" are not necessarily "S-Corps." An "S-Corp" refers to an election made with the Internal Revenue Service concerning how a business entity is taxed by the Federal Government.
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