Problem: Text: Shareholders must be U.S. citizens or residents (not nonresident aliens), and must be natural persons, so corporations and partnerships are ineligible shareholders. However, certain trusts, estates, and tax-exempt corporations, notably 501(c)(3) corporations, are permitted to be shareholders. An S corporation may be a shareholder in another, subsidiary S corporation if the first S corporation owns 100% of the stock of the subsidiary corporation, and an election is made to treat the subsidiary corporation as a ''qualified subchapter S subsidiary'' (QSub). After the election is made, the subsidiary corporation is not treated as a separate corporation for tax purposes, and all ''assets, liabilities, and items of income, deduction, and credit'' of the QSub are treated belonging to the parent S corporation.

Question: can a partnership be a shareholder of an s corporation?
A: no

Problem: Text: In geometry, a line segment is a part of a line that is bounded by two distinct end points, and contains every point on the line between its endpoints. A closed line segment includes both endpoints, while an open line segment excludes both endpoints; a half-open line segment includes exactly one of the endpoints.

Question: is a line segment part of a line?
A: yes

Problem: Text: Baltimore played a key part in events leading to and including the American Revolution. City leaders such as Jonathan Plowman Jr. moved the city to join the resistance to British taxes, and merchants signed agreements to not trade with Britain. The Second Continental Congress met in the Henry Fite House from December 1776 to February 1777, effectively making the city the capital of the United States during this period.

Question: was baltimore ever the capital of the us?
A:
yes