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Answer:

For small businesses, corporations are somewhat unique in that they offer their owners a form of limited personal liability. Unlike a partnership or sole proprietorship, the small business corporation structure shields the personal assets of their owners form the liabilities of the corporation.

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gael81
A Small Business Corporation is also defined as a corporation which raises money from investors and have a paid-in surplus totaling no more than $1,0000,000 and meets all other guidelines outlined in the Internal Revenue Code (26 USCS § 1244 (c)).

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