| http://www.w3.org/ns/prov#value | - To elect treatment under Subchapter ???S,??? the corporation may not have more than one class of stock, may not have more than 100 shareholders, and may not have any shareholder that is a nonresident alien or nonhuman entity (such as other corporations or partnerships), unless the shareholder is an estate or trust that is authorized to be an S-corporation shareholder under tax law.
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