Origin of the name Roxanne: From the Greek RoxanÄ, which is believed to be derived from the Persian Roschana (dawn of day). The name was borne by the Bactrian wife of Alexander the Great, which seems to substantiate the name's roots.From A World of Baby Names by Teresa Norman.rom the Greek RoxanÄ, which is believed to be derived from the Persian Roschana (dawn of day). The name was borne by the Bactrian wife of Alexander the Great, which seems to substantiate the name's roots. From A World of Baby Names by Teresa Norman.
Corporations as Partners. Corporations, including S corporations, can serve as general partners in a partnership. General partnerships are not legal structures but are considered a formal relationship between two or more people doing business together. A corporation is legally considered a person in nearly all situations.
Instead of being taxed under Subchapter C and considered a regular C corporation, the LLC can be taxed as a small business corporation, or S corporation. This federal tax election allows a regular corporation to be taxed as a partnership. Hence, a single-member LLC that could not elect to be taxed as a partnership could elect to be taxed as a corporation and make the Subchapter S election on IRS Form 2553, Election by a Small Business Corporation.