DC does not recognize the federal S corporation election. The S corporation will be an S corporation for federal tax purposes, not for state tax purposes. DC state income tax rates apply to C corporations and S corporations.
Some states tax both the S Corporation’s profits and the shareholders’ shares.
In general, you don’t issue 1099-NEC forms to C-Corporations and S-Corporations. But there are exceptions, including medical and health care payments.
The Emotional Spectrum represents emotions harnessed by Lantern Corps. Red Lantern Corps harness rage, fueled by their red power rings. This intense emotion grants power, but consumes them. The Green Lantern Corps replaced predecessors. Their “execution” of Sinestro caused destruction of the Central Battery.
White Lantern rings act differently than other corps. Deadman regrew a forest and resurrected a bird. That seemed due to The Entity. He couldn’t access the power without its influence.