Is a Form 1099 required to companies that are Incorporated?

The rules were changed last year requiring a Form 1099 to be sent to everyone, then changed again basically back to the previously rulings.  I am sending 1099's to anyone I paid over $600 to but I need to know if you are NOT required to send to companies that are Incorporated.  Thanks for your help.
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    Most payments to corporations don't require a 1099-MISC.

    "Exceptions. Some payments do not have to be reported on Form 1099-MISC, although they may be taxable to the recipient. Payments for which a Form 1099-MISC is not required include all of the following.

    • Generally, payments to a corporation. But see Reportable payments to corporations, later."

    'later' part:

    "Reportable payments to corporations. The following payments made to corporations generally must be reported on Form 1099-MISC.
    • Medical and health care payments reported in box 6.

    • Fish purchases for cash reported in box 7.

    • Attorneys' fees reported in box 7.

    • Gross proceeds paid to an attorney reported in box 14.

    • Substitute payments in lieu of dividends or tax-exempt interest reported in box 8.

    • Payments by a federal executive agency for services (vendors) reported in box 7."

    Current 1099-MISC instructions: http://www.irs.gov/instructions/i1099misc/index.html

     

     

    • Thank you for your help.  It is very much appreciated when TTax Users step up to help the community.
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