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What is the difference between subject-matter jurisdiction and personal jurisdiction?
Internal Revenue Code
The statutory collection of domestic tax laws that govern federal tax administration in the United States.
Shareholder Level
Refers to the status or category of ownership in a corporation, where individuals or entities own shares representing a portion of the company.
Subchapter S
A designation for corporations that meet specific Internal Revenue Code requirements, allowing them to pass income directly to shareholders and avoid double taxation.
Model Business Corporation Act
A model set of laws prepared by the Committee on Corporate Laws of the American Bar Association to standardize and provide a guideline for corporation law.
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