A "U.S. person" includes citizens, lawfully admitted permanent resident aliens, and corporations incorporated in the United States.

Couchsurfing International Inc. was formerly a non-profit corporation incorporated in the U.S. state of New Hampshire.

For example, the transfer of ownership in a corporation incorporated in Delaware is not required to be filed or recorded.

"Foreign" refers to corporations incorporated in jurisdictions out-of-state as well as out-of-country.

The Erika's technical and maritime management company was Panaship, a Ravenna-based corporation incorporated in 1997.

A state may levy, however, a franchise tax on the corporations incorporated in it.

This label also applies to corporations incorporated outside of the United States.

A quasi-foreign corporation (also known as a pseudo-foreign corporation) is a corporation incorporated in a jurisdiction with which it has minimal business contacts.

In addition, any corporation incorporated in the United States is considered a U.S. resident even if it has no physical presence.

Some U.S. states do not allow corporations incorporated in the state to issue no-par stock.