Eligibility Requirements of S Corporations
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Under IRC Section 1361, only a "small business corporation" can operate as an S corporation. To qualify as a Small Businesses Corporation, the Corporation must have a specific class of stock and have a certain type of shareholder, along with a certain amount of shareholders. Download this white paper to learn all about the eligibility requirements of S corporations.
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You will Learn:
- General Rules
- Types of Eligible Trusts
- Ways to Guard Against Ineligible Shareholders