After 1974, car and truck manufacturers transitioned to a molded pressboard style headliner. These automotive headliners have a rigid cardboard backing and are covered with foam backed cloth, which is glued to the headliner board.
1 In the United States, municipality is usually understood as a city, town, village, or other local government unit, formed by municipal charter from the state as a municipal corporation.
S corporations are merely corporations that elect to pass corporate income, losses, deductions, and credit through to their shareholders for federal tax purposes. Like a C corporation, an S corporation is generally a corporation under the law of the state in which the entity is organized.