A Delaware corporation would be a corporation that is
incorporated in the state of Delaware.
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Dividends are income to the receiving corporation. If it is a
sub-chapter S corporation, it is income to the shareholders, as is
any other income of the corporation.
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Bondholders are creditors of a corporation; they have loaned the
corporation money and received bonds as evidence of the
corporation's.
Stockholders, both common and preferred, are owners of a
corporation. (STOCKHOLDERS ARE NOT THE CREDITOR)