A corporation, while by fiction of law recognized for some purposes as a person and for purposes of jurisdiction as a citizen, is not endowed with the inalienable rights of a natural person, but it is an artificial person, created and existing only for the convenient transaction of business. Northern Securities Company V. United States, [...]

Internal Revenue Manual 11.3.13.2 (10-26-2007) Authority 1. The Director, Governmental Liaison and Disclosure, and his/her delegate, have authority to make FOIA determinations concerning records under their jurisdiction. 2. Officials who make FOIA determinations must request the recommendation of the function(s) having primary interest or issuing authority for the record(s) unless the same or substantially similar [...]