Basic requirements must be met to gain S Corporation status.
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.
Learning Objectives
- Review general rules of S Corporations.
- Identify ways to guard against ineligible shareholders.
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