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Rearrange Pages In Legal Connecticut Startup For S-Corporation Forms For Free

JUL 17TH, 2023
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Top Questions and Answers

Once a valid S corporation election is terminated or revoked, the corporation or any successor corporation is generally prohibited from making a new election for five years. The five-year period begins with the tax year after the first tax year for which a termination or revocation is effective (IRC § 1362(g)).

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