Which of the Following Is a Feature of an S

Multiple Choice

Which of the following is a feature of an S Corporation?

A) An S Corporation is required to have more than 100 stockholders.
B) An S Corporation is required to have more than one type of stock outstanding.
C) The income of an S Corporation is taxed as capital gains to the owners.
D) The income of an S Corporation is taxed twice, at the corporate level and the owner level.
E) The income of an S Corporation is taxed the same as income earned by proprietorships and partnerships.