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Which of the following criteria must be satisfied for a corporation to be treated as an S corporation? The corporation's shareholders must be citizens or

Which of the following criteria must be satisfied for a corporation to be treated as an S corporation?
The corporation's shareholders must be citizens or residents of the United States.
The corporation's shareholders must be other corporations or partnerships.
The corporation must have more than 100 shareholders.
The corporation must have more than one class of stock.

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