PROFESSIONAL FEE is that fee charged for services from university trained professionals; primarily doctors, lawyers and accountants. The term is often expanded to include other university trained professions, e.g. pharmacists charging to maintain a medicinal profile of a client or customer.
CORPORATION is a type of business organization chartered by a state and given many of the legal rights as a separate entity.
IRS is Internal Revenue Service; also see INTEREST RATE SWAP.
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