aksjeselskap aktiebolag aktiengesellschaft alternative minimum tax ansvarlig selskap blocker corporation business business judgment rule civil procedure community interest company companies law company company limited by guarantee contract cooperative corporate governance corporation double taxation european company statute european cooperative society european economic area european private company european economic interest grouping general partnership income tax in the united states internal revenue code internal revenue service internal affairs doctrine limited company limited liability limited liability company limited liability limited partnership limited liability partnership limited partnership massachusetts business trust nevada corporation partnership piercing the corporate veil private company limited by shares public limited company rochdale principles s corporation series llc sole proprietorship tax ultra vires united states department of the treasury