Your hard on for lawyers aside, I think I see what you are saying and agree with it. That’s why I think the corporate income tax ought to be eliminated - corporations should be “pass through” just like partnerships and most LLCs. There is no reason for the double taxation of income just because it is earned in the corporate form, other than rank populism.
On a thread elsewhere is mention of Binder & Binder the thieves that have colluded with the government to extract 88 million dollars for themselves from the tax payer, since they seem to be the only people that can get disability retirement from SS approved.