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Terms Used In Maryland Code, CORPORATIONS AND ASSOCIATIONS 1-501

  • Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
  • Partnership: A voluntary contract between two or more persons to pool some or all of their assets into a business, with the agreement that there will be a proportional sharing of profits and losses.
In this subtitle, “entity” includes:

(1) A corporation;

(2) A limited liability company;

(3) A limited liability partnership;

(4) A limited partnership;

(5) A limited liability limited partnership;

(6) A professional corporation;

(7) A trade name filer; and

(8) A business trust.