shell entity vs corporation

shell entity and corporation both are nouns.

Word	Noun	Adjective	Verb	Adverb
shell entity	Yes	No	No	No
corporation	Yes	No	No	No

As nouns, corporation is a hypernym of shell entity; that is, corporation is a word with a broader meaning than shell entity:

shell entity: a company that is incorporated but has no assets or operations
corporation: a business firm whose articles of incorporation have been approved in some state

Other hypernyms of shell entity include corp.

shell entity (noun)	corporation (noun)
a company that is incorporated but has no assets or operations	slang for a paunch
	a business firm whose articles of incorporation have been approved in some state