Eligibility requirements for an S corporation(IRS letter 받아야함)1. Domestic corp estimated in state2. Issue one class of stock only3. Can be a member of an affiliated Group - An S corp can own a C corp - A C corp cannot own a S corp4. SH of Scorp(individuals(single m LLC), Trust/Estate) Except for 100% S corp5. # of SH=6. Individual SH > US citizen, resident, resident-alien Election to be an..
