How are corportate 'starter' funds taxed, if at all?

When opening up a new corporate bank account, are initial deposits looked at as income, and therefore considered taxable? Or are they counted as 'funding' (or some other term) and therefore considered non-taxable?

Also, what happens if additional "funding" monies are contributed at later dates? Are those subsequent funding contributions potentially on the hook for corporate income tax as well?

Our company is incorporated in Delaware.

when opening up a new account, are initial deposits looked at as
income, and therefore considered taxable?

It depends on the source of the money. If it comes from another current corporate account then it is disregarded. If it comes from a customer/payor - then it is income. If it comes from an investor that receives shares in return - then its a contribution.

Basically, what matters is not where the money goes, but where it comes from. Talk to your accountant about the specific transaction.