Incorporated is defined as organized and maintained as a legal corporation and registered with a government body as such; made a legal entity.
In business, incorporation is the creation of a corporation which means a company is Incorporated, and the owners have limited liability. In the United States, companies can be registered in any of the 50 states -- many of the bigger corporations are registered in Delaware due to various regulations. Incorporation in the United States is very easy, and can be done for minimal fees.
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List of books: Incorporated