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subchapter s rules

홈 » subchapter s rules
"Modern office building at sunset representing S-Corporation business structure and strategic tax planning concepts."
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Part 3: S-Corp Shareholder Rules — Who Can Actually Own an S-Corporation?

A quick guide to who can and cannot own S-Corporation shares in 2025, including eligible individuals, estates, and trusts (QSST/ESBT), plus key restrictions that can terminate S-status.

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