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Maryland was similar to Virginia in that
Closely Held Corporations
Corporations that have a small group of shareholders with no market for buying or selling company stock. They often involve family businesses.
General Public
Refers to the ordinary people in society who are not involved in any particular profession or specialized group.
S Corporation
A corporation that enjoys the tax status of a partnership.
Nonresident Alien
An individual who is not a U.S. citizen or resident but may have tax or legal obligations in the U.S. based on income or presence.
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