INCORPORATION, in law, the embodying or formation of a legal corporation, brought about either by a general rule con tained in such laws, e.g., as the Companies Acts, or by a special act of sovereign power, e.g., an incorporating statute or charter. The word is used also in the sense of uniting; e.g., a will may incorporate by reference other papers, which may be then taken as part of the will, as much as if they were set out at length in it. This term is used similarly in the United States.