Small business corporation

Definition
: a corporation described in section 1361 of the Internal Revenue Code that has 35 shareholders or less and only one class of stock and that may if eligible elect to be an S corporation and taxed accordingly

Based on Merriam-Webster's Dictionary of Law ©2001.
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Published under license with Merriam-Webster, Incorporated.
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slight negligence

failure to exercise the great degree of care typical of an extraordinarily prudent person

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