WebMay 1, 2024 · Sec. 1361(b) defines a small business corporation as a domestic eligible corporation that does not have more than 100 shareholders, any shareholders that are not … WebApr 26, 2024 · A Corporation is a legal entity that exists completely separate from its officers, directors and employees. It is typically composed of natural persons that hold stock in the corporation, known as “stockholders”. Corporations are different from LLCs in that they are owned by the stockholders and not members.
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