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A New S Corporation Shareholder Can Revoke the S Election

Question 71

Multiple Choice

A new S corporation shareholder can revoke the S election unilaterally, if he/she owns how much of the existing S corporation's stock?


A) More than 50%.
B) 50% or more.
C) The election can be revoked only if all of the shareholders consent.
D) The election cannot be revoked during the first year of the new shareholder's ownership.

Correct Answer:

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