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Which of the Following Characteristics Can Disqualify a Corporation from S

Question 98

Multiple Choice

Which of the following characteristics can disqualify a corporation from S Corporation status?


A) A corporation has nonresident aliens as shareholders.
B) One of the corporation's shareholders is a qualifying trust.
C) A corporation has 101 shareholders including a husband and wife.
D) A corporation has voting and nonvoting stock, but both types of stock confer identical rights to distribution and liquidation proceeds.

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