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Last reviewed - 15 August 2025A corporation organised or created in the United States under the law of the United States or of any state is a domestic corporation. A domestic corporation is a resident corporation even though it does no business or owns no property in the United States.
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Nikole Flax on how the shutdown may challenge the IRS (9:04)
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Nikole Flax on how the shutdown may challenge the IRS (9:04)
Nikole Flax joins to explain how the IRS is adapting to the government shutdown and what its first-ever CEO role signals for the road ahead. Plus, the latest corporate reactions to an uptick intariff actions.