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IRS Form 2553: Glossary Definition

Definition of IRS Form 2553:

This is the form that all stockholders of a corporation must complete, sign and file with the Internal Revenue Service to make an election for the corporation to be treated as an “S corporation.”

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Today’s Question — Tuesday, March 16

Must stockholders of my corporation be issued stock certificates?

It depends. The bylaws of the corporation and applicable law should be reviewed to determine if stock my be “certificated” or if it can be “uncertificated.”

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