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A C Corporation and a S Corporation are distinct. The C Corporation’s tax is incurred at the corporate level; and, through the S Corporation, they are passed through to its shareholders.
There is a further distinction between an Open Corporation and a Closed Corporations. In an Open Corporation, shares may be sold directly to existing non-shareholders to a large extent without any restrictions. In the Closed Corporation, however, they must first be offered to other shareholders of the company.
The Public Corporation is the version that comes closest to the German corporation (Aktiengellschaft or AG). Here the company's shares are sold to the public. Public Corporations usually have hundreds, or even thousands, of shareholders.
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After talking to a couple of other services we founded Konect Aviation in 2009 with the help of ALTON LLC. The support, immediate communication responses and professional service was fundamental to our success of setting up a growing company here in the US. Thank you very much! - Ingo Nehls (Konect Aviation LLC)
