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An Entity of Type : prov:Entity, within Data Space : webisadb.webdatacommons.org associated with source dataset(s)

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  • Subchapter S status requires a bank to have no more than 75 shareholders; that their top shareholders" be individuals or certain types of trusts (not corporations); that the shareholders cannot be nonresident aliens; and it affords banks the right not to pay corporate income taxes.
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