Internal Revenue Code (Subchapter C): Federal tax legislation that governs the taxation of C Corporations, including corporate income tax rates, deductions, and shareholder dividend treatment
Securities Act of 1933: Federal law governing initial stock issuance and registration requirements for corporations planning to issue securities
Securities Exchange Act of 1934: Federal law regulating secondary trading of securities and establishing reporting requirements for publicly traded companies
Sarbanes-Oxley Act: Federal law establishing enhanced corporate governance and financial disclosure standards for public companies
State Corporation Laws: State-specific laws governing corporation formation, operation, and dissolution within the particular state of incorporation
State Business Corporation Acts: Comprehensive state statutes that regulate corporate formation, governance, and operations at the state level
Model Business Corporation Act: A model act created by the American Bar Association, which many states use as a template for their corporate laws
State Filing Requirements: Specific documentation and procedures required by each state for incorporating a business, including forms, fees, and filing deadlines
Corporate Name Regulations: State rules governing the selection and registration of corporate names, including naming restrictions and availability requirements
Registered Agent Requirements: State laws requiring corporations to maintain a registered agent and office for service of process within the state
Stock Structure Rules: State and federal regulations governing how corporations can structure their stock, including classes of shares and voting rights
Corporate Purpose Limitations: Legal restrictions and requirements regarding the stated purpose of the corporation in its articles of incorporation
Director/Officer Requirements: State laws specifying the minimum number of directors, qualifications, and corporate governance structure
Initial Capital Requirements: State-specific rules regarding minimum capital contributions and par value of stock for newly formed corporations
State Tax Considerations: State-specific corporate tax regulations, including franchise taxes, initial filing fees, and ongoing tax obligations
