Miracle Vacuum, Inc., is a private, for-profit corporation that (1) was formed for the purpose of manufacturing and distributing a newly patented appliance, (2) is owned by five shareholders, (3) is subject to double taxation, and (4) has made no public offering of its shares. Miracle is

A. an S corporation.
B. a closely held corporation.
C. a nonprofit corporation.
D. a professional corporation.


Answer: B

Business

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Business