C corporations是什么类型的公司啊？

以下为从网上搜素的资料，解释的不错，供参考
The terms "C corporation" and "S corporation" are used to distinguish corporations governed by Subchapter C of the Internal Revenue Code from those of governed by Subchapter S.
Because the non-tax aspects of C corporations and S corporations are identical, their operations are governed by the same rules fo state law. The operation of the two types of corporations, however, will be different in some cases because S corporations are usually owned by only a few individuals--maximum of 75 is allowed for qualification as an S corporation whereas a C corporation may have an unlimited number of owners. Thus, all publicly owned corporations are C corporations, whose day-to-day operational mode differs from that of a small, closely held company.
A C corporation (unlike an S corporation) is not restricted as to the types of eligible shareholders. Thus, the shareholders can include individuals, other corporations, trusts, partnerships, L