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What legal structure of doing business reports the income it earns to the Internal Revenue Service, but itself does not pay taxes on it .

What legal structure of doing business reports the income it earns to the Internal Revenue Service, but itself does not pay taxes on it. The income is allocated to the owners as they have agreed.
In a partnership, partners share unlimited liability, true or false?
A corporation is a legal business structure in which taxes are paid on the income the company generates. Does a C corporation report its income and pay any taxes due on this corporate income?

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