Internal Revenue Code Section 1361-1379: Federal legislation (Subchapter S) governing S Corporation requirements, taxation, and eligibility

Securities Act of 1933: Federal law regulating the issuance of stock and securities, applicable if the S Corporation plans to issue shares

Securities Exchange Act of 1934: Federal law governing secondary trading of securities and establishing SEC reporting requirements

State Corporation Laws: State-specific legislation governing corporate formation, operation, and dissolution

State Business Corporation Acts: State-level laws detailing corporate governance, shareholder rights, and corporate responsibilities

IRS S Corporation Eligibility Requirements: Federal rules limiting shareholders to 100, requiring domestic corporation status, allowing only one class of stock, and restricting shareholder types

State Corporate Name Requirements: State-specific rules governing corporate name selection, uniqueness, and designation

Registered Agent Requirements: State laws requiring designation of a registered agent for service of process

Form 2553 Requirements: IRS form and requirements for electing S Corporation status

State Filing Requirements: State-specific incorporation forms, fees, and filing procedures required for corporate formation