Internal Revenue Code Requirements: IRC Sections 1361-1379 governing S Corporation requirements, including taxation, eligibility, and operational rules
Securities Exchange Act: Federal regulations regarding stock issuance and trading, applicable if the S Corporation plans to issue shares
Sarbanes-Oxley Act: Federal law establishing corporate governance and financial reporting standards for public companies
State Corporation Laws: State-specific legislative framework governing corporation formation, operation, and dissolution
State Business Corporation Acts: Comprehensive state statutes regulating corporate operations, shareholder rights, and governance structures
State Filing Requirements: State-specific documentation and registration requirements for maintaining corporate status
IRS S Corporation Regulations: Specific IRS rules governing S Corporation tax treatment, including filing requirements and restrictions
State Tax Regulations: State-specific tax laws and requirements applicable to S Corporations
Shareholder Limitations: Legal restrictions limiting S Corporations to 100 shareholders maximum and one class of stock
Shareholder Eligibility Requirements: Rules governing eligible shareholder types, excluding foreign shareholders and requiring U.S. citizenship or residency
Corporate Governance Structure: Requirements for Board of Directors structure, officer positions, voting rights, and meeting procedures
