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发帖数: 11 | 1 To elect S Corporation status, your corporation must meet specific guidelines.
1. All stockholders must be citizens or permanent residents of the United
States.
2. The maximum number of stockholders for an S Corporation is 75.
3. If an S Corporation is held by an "electing small business trust," then all
beneficiaries of the trust must be individuals, estates or charitable
organizations. Interests in the trust cannot be purchased.
4. S Corporations may only issue one class of stock.
5. No more t |
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