63-3006 — CORPORATION
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TITLE 63
REVENUE AND TAXATION
CHAPTER 30
INCOME TAX
63-3006. CORPORATION. The term "corporation" includes any corporation
formed under the laws of any government, any common law trust and any
association of whatever kind other than a partnership. "Corporation" also
includes any entity classified or taxed as a corporation pursuant to section
7701 or 7704 of the Internal Revenue Code and the regulations of the U.S.
department of the treasury issued thereunder.