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S corporations | Internal Revenue Service
S corporations are corporations that elect to pass corporate income, losses, deductions, and credits through to their shareholders for federal tax purposes.
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Form 1099-CAP (Rev. April 2025)
A corporation in which you own stock that has had a change in control or a substantial change in capital structure must send you this statement by January 31 of.
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stockholder | Wex | US Law | LII / Legal Information Institute
A stockholder, also called a shareholder, is a person who owns stock in a corporation. The stockholder has several rights.
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