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.
1 An entity must elect to be treated as an S corporation and is limited by the types of owners, which may not exceed 100 shareholders. 2  An S corporation does not pay federal income tax. 3  Under California law, the S corporation is subject to a 1.5 percent tax on its net income and is a conduit similar to a partnership. The shareholders of the corporation are not liable for the losses of the business, and creditors may only look to the corporation and its business assets for payment. 2  S corporations are subject to the annual $800 minimum franchise tax, see Filing Guidelines for more information.