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From Wikipedia, the free encyclopedia. A cervical collar, also known as a neck brace, is a medical device used to support a person's neck. It is also used by emergency personnel for those who have had traumatic head or neck injuries, and can be used to treat chronic medical conditions.
Many refer to C corporations simply as corporations. A C corporation pays taxes under Chapter C of the IRS tax code, which is where the name comes from. That means the corporation itself is a legal entity that is liable for its own debts and pays its own taxes. The owners of a C corporation are called shareholders and remain protected from liability for company actions.