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26 U.S. Code 7701 - Definitions - Legal Information Institute
The term person shall be construed to mean and include an individual, a trust, estate, partnership, association, company or corporation.
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Business structures | Internal Revenue Service
The most common forms of business are the sole proprietorship, partnership, corporation, and S corporation. A limited liability company (LLC) is a business
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Form 1065 - U.S. Return of Partnership Income
3. At the end of the tax year: a Did any foreign or domestic corporation, partnership (including any entity treated as a partnership), trust, or tax- exempt
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