IV, Â§ 1. Laws in all states require a common-law spouse to obtain a Divorce before remarrying. Common-law marriage is allowed in fourteen jurisdictions: Alabama, Colorado, Georgia, Idaho, Iowa, Kansas, Montana, Ohio, Oklahoma, Pennsylvania, Rhode Island, South Carolina, Texas, and the District of Columbia. The manner in which a state authorizes common-law marriage varies.
The Differences Between a C Corp & an S Corp. An S corporation is a distinctive type of corporate entity that provides special tax advantages to owners of the business. A C corporation, also referred to as a regular corporation, is automatically formed when a business decides to incorporate. S corporations must file paperwork with the Internal Revenue Service, which is not a requirement for C corporations.
A C corporation, under United States federal income tax law, refers to any corporation that is taxed separately from its owners.