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A vastly improved search engine helps you discover the latest on corporations, business leaders, and information more easily. ​The IRS, not the state, classifies companies in accordance with how they need to be taxed. There are two forms of firms in accordance with the IRS, both “C” corporations, named after Subchapter C of the tax code, or “S” firms, named after Subchapter S of the tax code. C corporations have their own tax identification quantity and pay their …