input: S corporation

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.

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can a partnership be a shareholder of an s corporation
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output: no
Question: This article lists in chronology and provides additional details of incidents in which a firearm was discharged at a school infrastructure or campus in the United States, including incidents of shootings on a school bus. This list contains school shooting incidents that occurred on the campuses of K-12 public schools and private schools as well as colleges and universities. It excludes incidents that occurred during wars or police actions as well as murder-suicides by rejected suitors or estranged spouses and suicides or suicide attempts involving only one person. Mass shootings by staff of schools that involve only other employees are covered at workplace killings. This list does not include bombings such as the Bath School disaster. has there been a school shooting at a private school

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Answer: yes
IN: Bernie Taupin wrote ''Daniel'' after reading an article in either Time or Newsweek about a Vietnam War veteran who had been wounded, and wanted to get away from the attention he was receiving when he went back home. The last verse in the original draft was cut from the final version, which has led to some speculation on the contents.
is elton john's song daniel about his brother?

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OUT: no
What's the best answer to this question: has anyone led the tour de france from start to finish?

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Answer: yes
Text: In 1960, a Dutch version was released by Toby Rix. The song was performed by the Bee Gees on the Australian TV show Bandstand in 1963. Also in 1963, a parody version, ''My Old Man's An All-Black'', was released in New Zealand by the Howard Morrison Quartet and, in the US, the Smothers Brothers included a parody based on the song on their LP Think Ethnic. In 1966, The Irish Rovers included a version of the song on their LP The First of the Irish Rovers.

Question: did the bee gees sing my old mans a dustman?

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Answer: yes
The United States Coast Guard (USCG) is a branch of the United States Armed Forces and one of the country's seven uniformed services. The Coast Guard is a maritime, military, multi-mission service unique among the U.S. military branches for having a maritime law enforcement mission (with jurisdiction in both domestic and international waters) and a federal regulatory agency mission as part of its mission set. It operates under the U.S. Department of Homeland Security during peacetime, and can be transferred to the U.S. Department of the Navy by the U.S. President at any time, or by the U.S. Congress during times of war. This has happened twice, in 1917, during World War I, and in 1941, during World War II.
is the coast guard a branch of the armed forces?
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Answer:
yes