From Middle French clavicule, from Latin clÄvÄ«cula, diminutive of clÄvis (âkeyâ). clavicle (plural clavicles) The collarbone; the prominent bone at the top of the chest between the shoulder and the neck connecting the shoulder and the breastbone. (bone): collarbone, collar bone, collar-bone.
The natural and. artificial person. A natural person is a fictitious (defined by. the law) legal entity that represents a man and an artificial person. is a fictitious (defined by the law) legal entity that represents an. aggregate of men.
A disregarded entity refers to a business entity with one owner that is not recognized for tax purposes as an entity separate from its owner.