Yellowbox, a DVD rental company, would like to change its corporate status to that of
an S corporation to avoid in-come taxes at the corporate level. To qualify, Yellowbox
must
a. be located in the United States.
b. have more than one hundred shareholders.
c. be a non-profit corporation.
d. have more than one class of stock.
Dyan executes her will to give “to my nephew Esau my stock in Fargo, Inc. Later, Dyan
writes separately, with the same formalities required for a will, to leave the stock to her
niece Ginny and cash to Esau. This writing
a. does not affect the wills gift of the stock to Esau.
b. requires a gift of the stock in equal shares to Esau and Ginny.
c. revokes the whole will, which must be redrafted.
d. revokes the wills gift of the stock to Esau.