When a business incorporates, it receives articles of incorporation from the Internal Revenue Service.

Name: When a business incorporates, it receives articles of incorporation from the Internal Revenue Service.
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When a business incorporates, it receives articles of incorporation from the state where it is incorporating, not from the Internal Revenue Service. The IRS is responsible for approving the business's tax status and issuing an employer identification number (EIN).

When a Business Incorporates, It Receives Articles of Incorporation from the Internal