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  • 26 U. S. Code § 1362 - Election; revocation; termination
    Except as provided in subsection (g), a small business corporation may elect, in accordance with the provisions of this section, to be an S corporation An election under this subsection shall be valid only if all persons who are shareholders in such corporation on the day on which such election is made consent to such election
  • 1362 - Wikipedia
    Year 1362 (MCCCLXII) was a common year starting on Saturday of the Julian calendar January 1 – The Grand Duchy of Lithuania switches New Year to January 1, before any other country does
  • IRC 1362 | Internal Revenue Code Section 1362 | Tax Notes
    Review IRC Section 1362, regarding Election; revocation; termination Find expert resources and the full Internal Revenue Code Sec 1362 on Tax Notes com
  • Year 1362 - Historical Events and Notable People - On This Day
    What happened and who was notable in 1362? Browse important events, world leaders, notable birthdays, and tragic deaths from the year 1362
  • eCFR :: 26 CFR 1. 1362-5 -- Election after termination.
    Absent the Commissioner's consent, an S corporation whose election has terminated (or a successor corporation) may not make a new election under section 1362 (a) for five taxable years as described in section 1362 (g)
  • 1362 - U. S. Code Title 26. Internal Revenue Code - FindLaw
    --Except as provided in subsection (g), a small business corporation may elect, in accordance with the provisions of this section, to be an S corporation (2) All shareholders must consent to election
  • 1362 (2023) - Election; revocation; termination - Justia Law
    For purposes of this subsection, the term "S termination year" means any taxable year of a corporation (determined without regard to this subsection) in which a termination of an election made under subsection (a) takes effect (other than on the 1st day thereof)
  • 26 USC 1362: Election; revocation; termination
    Section 1317 (b) of Pub L 104–188 provided that: "For purposes of section 1362 (g) of the Internal Revenue Code of 1986 (relating to election after termination), any termination under section 1362 (d) of such Code in a taxable year beginning before January 1, 1997, shall not be taken into account "
  • eCFR :: 26 CFR 1. 1362-3 -- Treatment of S termination year.
    If an S election terminates under section 1362 (d) on a date other than the first day of a taxable year of the corporation, the corporation's taxable year in which the termination occurs is an S termination year
  • 26 USC 1362: Election; revocation; termination
    Section 1317 (b) of Pub L 104–188 provided that: "For purposes of section 1362 (g) of the Internal Revenue Code of 1986 (relating to election after termination), any termination under section 1362 (d) of such Code in a taxable year beginning before January 1, 1997, shall not be taken into account "





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