Selective incorporation is an important term in constitutional law, a part of the long debate over the powers of the federal government versus that of the individual states.
S corporations elect to pass corporate income, losses, deductions and credit through to their shareholders for federal tax purposes. Find out if converting is the right move.
Every state makes its corporate records database available online. Most state databases append a printable image of the certificate of incorporation that can serve as a substitute for a lost certificate.