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.
For purposes of this subsection, an election for a taxable year made not later than 2 months and 15 days after the first day of the taxable year shall be treated as timely made during such year.
An election under subsection (a) shall be effective for the taxable year of the corporation for which it is made and for all succeeding taxable years of the corporation, until such election is terminated under subsection (d).
An election may be revoked only if shareholders holding more than one-half of the shares of stock of the corporation on the day on which the revocation is made consent to the revocation.
An election under subsection (a) shall be terminated whenever (at any time on or after the 1st day of the 1st taxable year for which the corporation is an S corporation) such corporation ceases to be a small business corporation.
Any termination under this paragraph shall be effective on and after the first day of the first taxable year beginning after the third consecutive taxable year referred to in clause (i).
A prior taxable year shall not be taken into account under clause (i) unless the corporation was an S corporation for such taxable year.
Except as otherwise provided in this subparagraph, the term “passive investment income” means gross receipts derived from royalties, rents, dividends, interest, and annuities.
The term “passive investment income” shall not include interest on any obligation acquired in the ordinary course of the corporation’s trade or business from its sale of property described in section 1221(a)(1).
If the S corporation meets the requirements of section 542(c)(6) for the taxable year, the term “passive investment income” shall not include gross receipts for the taxable year which are derived directly from the active and regular conduct of a lending or finance business (as defined in section 542(d)(1)).
If an S corporation holds stock in a C corporation meeting the requirements of section 1504(a)(2), the term “passive investment income” shall not include dividends from such C corporation to the extent such dividends are attributable to the earnings and profits of such C corporation derived from the active conduct of a trade or business.
The portion of such year ending before the 1st day for which the termination is effective shall be treated as a short taxable year for which the corporation is an S corporation.
The portion of such year beginning on such 1st day shall be treated as a short taxable year for which the corporation is a C corporation.
An election under this subsection shall be valid only if all persons who are shareholders in the corporation at any time during the S short year and all persons who are shareholders in the corporation on the first day of the C short year consent to such election.
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).
The taxable income for the short year described in subparagraph (B) of paragraph (1) shall be placed on an annual basis by multiplying the taxable income for such short year by the number of days in the S termination year and by dividing the result by the number of days in the short year. The tax shall be the same part of the tax computed on the annual basis as the number of days in such short year is of the number of days in the S termination year.
Subsection (d) of section 443 shall apply to the short taxable year described in subparagraph (B) of paragraph (1).
The short taxable year described in subparagraph (A) of paragraph (1) shall not be taken into account for purposes of determining the number of taxable years to which any item may be carried back or carried forward by the corporation.
The due date for filing the return for the short taxable year described in subparagraph (A) of paragraph (1) shall be the same as the due date for filing the return for the short taxable year described in subparagraph (B) of paragraph (1) (including extensions thereof).
Paragraph (2) shall not apply with respect to any item resulting from the application of section 338.
Paragraph (2) shall not apply to an S termination year if there is a sale or exchange of 50 percent or more of the stock in such corporation during such year.
If a small business corporation has made an election under subsection (a) and if such election has been terminated under subsection (d), such corporation (and any successor corporation) shall not be eligible to make an election under subsection (a) for any taxable year before its 5th taxable year which begins after the 1st taxable year for which such termination is effective, unless the Secretary consents to such election.
[1] So in original. Another closing parenthesis probably should precede the comma.
[2] So in original. Probably should be followed by a comma.
2014—Subsec. (d)(3)(A)(iii). Pub. L. 113–295 substituted “unless the corporation was an S corporation for such taxable year.” for “unless—
“(I) such taxable year began after December 31, 1981, and
“(II) the corporation was an S corporation for such taxable year.”
2007—Subsec. (d)(3)(B) to (F). Pub. L. 110–28 added subpars. (B) and (C) and struck out former subpar. (B), which related to gross receipts from dispositions of capital assets (other than stock and securities) being taken into account only to the extent of the capital gain net income therefrom, subpar. (C), which defined passive investment income, subpar. (D), which provided that, in the case of any options dealer or commodities dealer, passive investment income was to be determined by not taking into account any gain or loss from any section 1256 contract or property related to such a contract, subpar. (E), which related to certain dividends not being treated as passive investment income if an S corporation held stock in a C corporation meeting the requirements of section 1504(a)(2), and subpar. (F), which related to the exception from passive investment income for banks and depository institution holding companies.
Subsec. (f)(1). Pub. L. 110–172 substituted “or section 1361(b)(3)(B)(ii)” for “, section 1361(b)(3)(B)(ii), or section 1361(c)(1)(A)(ii)” in introductory provisions and “or section 1361(b)(3)(C)” for “, section 1361(b)(3)(C), or section 1361(c)(1)(D)(iii)” in subpar. (B).
2005—Subsec. (d)(3)(F). Pub. L. 109–135 substituted “a depository institution holding company (as defined in section 3(w)(1) of the Federal Deposit Insurance Act (12 U.S.C. 1813(w)(1))” for “a bank holding company (within the meaning of section 2(a) of the Bank Holding Company Act of 1956 (12 U.S.C. 1841(a))), or a financial holding company (within the meaning of section 2(p) of such Act)”.
2004—Subsec. (d)(3)(F). Pub. L. 108–357, § 237(a), added subpar. (F).
Subsec. (f). Pub. L. 108–357, § 238(a)(5), inserted “or a qualified subchapter S subsidiary, as the case may be” after “S corporation” in concluding provisions.
Subsec. (f)(1). Pub. L. 108–357, § 238(a)(1), inserted “, section 1361(b)(3)(B)(ii),” after “subsection (a)” in introductory provisions.
Pub. L. 108–357, § 231(b)(1), inserted “or section 1361(c)(1)(A)(ii)” after “section 1361(b)(3)(B)(ii),” in introductory provisions.
Subsec. (f)(1)(B). Pub. L. 108–357, § 238(a)(2), inserted “, section 1361(b)(3)(C),” after “subsection (d)”.
Pub. L. 108–357, § 231(b)(2), inserted “or section 1361(c)(1)(D)(iii)” after “section 1361(b)(3)(C),”.
Subsec. (f)(3)(A). Pub. L. 108–357, § 238(a)(3), amended subpar. (A) generally. Prior to amendment, subpar. (A) read as follows: “so that the corporation is a small business corporation, or”.
Subsec. (f)(4). Pub. L. 108–357, § 238(a)(4), amended par. (4) generally. Prior to amendment, par. (4) read as follows: “the corporation, and each person who was a shareholder in the corporation at any time during the period specified pursuant to this subsection, agrees to make such adjustments (consistent with the treatment of the corporation as an S corporation) as may be required by the Secretary with respect to such period,”.
1999—Subsec. (d)(3)(C)(ii). Pub. L. 106–170 substituted “section 1221(a)(1)” for “section 1221(1)”.
1996—Subsec. (b)(5). Pub. L. 104–188, § 1305(b), added par. (5).
Subsec. (d)(3). Pub. L. 104–188, § 1311(b)(1)(A), in heading substituted “accumulated” for “subchapter C”.
Subsec. (d)(3)(A)(i)(I). Pub. L. 104–188, § 1311(b)(1)(B), substituted “accumulated” for “subchapter C”.
Subsec. (d)(3)(B) to (E). Pub. L. 104–188, § 1311(b)(1)(C), redesignated subpars. (C) to (F) as (B) to (E), respectively, and struck out former subpar. (B) which read as follows:
“(B) Subchapter c earnings and profits.—For purposes of subparagraph (A), the term ‘subchapter C earnings and profits’ means earnings and profits of any corporation for any taxable year with respect to which an election under section 1362(a) (or under section 1372 of prior law) was not in effect.”
Subsec. (d)(3)(F). Pub. L. 104–188, § 1311(b)(1)(C), redesignated subpar. (F) as (E).
Pub. L. 104–188, § 1308(c), added subpar. (F).
Subsec. (f). Pub. L. 104–188, § 1305(a), amended subsec. (f) generally. Prior to amendment, subsec. (f) read as follows:
“(f) Inadvertent Terminations.—If—
“(1) an election under subsection (a) by any corporation was terminated under paragraph (2) or (3) of subsection (d),
“(2) the Secretary determines that the termination was inadvertent,
“(3) no later than a reasonable period of time after discovery of the event resulting in such termination, steps were taken so that the corporation is once more a small business corporation, and
“(4) the corporation, and each person who was a shareholder of the corporation at any time during the period specified pursuant to this subsection, agrees to make such adjustments (consistent with the treatment of the corporation as an S corporation) as may be required by the Secretary with respect to such period,
then, notwithstanding the terminating event, such corporation shall be treated as continuing to be an S corporation during the period specified by the Secretary.”
1988—Subsec. (d)(3)(D)(v). Pub. L. 100–647, § 1006(f)(6)(A), struck out cl. (v) which related to special rule for options and commodities dealers.
Subsec. (d)(3)(E). Pub. L. 100–647, § 1006(f)(6)(B), added subpar. (E).
Subsec. (e)(5)(B). Pub. L. 100–647, § 1007(g)(9), substituted “Subsection (d)” for “Subsection (d)(2)”.
1984—Subsec. (b)(3)(B). Pub. L. 98–369, § 721(l)(2), substituted “on or before the 15th day of the 3rd month of the following taxable year” for “on or before the last day of such taxable year”.
Subsec. (b)(4). Pub. L. 98–369, § 721(l)(1), added par. (4).
Subsec. (d)(3)(D)(v). Pub. L. 98–369, § 102(d)(2), added cl. (v).
Subsec. (e)(2). Pub. L. 98–369, § 721(g)(2), substituted “as provided in paragraph (3) and subparagraphs (C) and (D) of paragraph (6)” for “as provided in paragraph (3)”.
Subsec. (e)(3)(B). Pub. L. 98–369, § 721(h), struck out “All” in heading, and substituted “subsection” for “paragraph” and “S short year and all persons who are shareholders in the corporation on the first day of the C short year” for “S termination year” in text.
Subsec. (e)(6)(C). Pub. L. 98–369, § 721(g)(1), added subpar. (C).
Subsec. (e)(6)(D). Pub. L. 98–369, § 721(t), added subpar. (D).
Amendment by Pub. L. 113–295 effective Dec. 19, 2014, subject to a savings provision, see section 221(b) of Pub. L. 113–295, set out as a note under section 1 of this title.
Pub. L. 110–28, title VIII, § 8231(b), May 25, 2007, 121 Stat. 197, provided that:
Amendment by Pub. L. 109–135 effective as if included in the provision of the American Jobs Creation Act of 2004, Pub. L. 108–357, to which such amendment relates, see section 413(d) of Pub. L. 109–135, set out as a note under section 1361 of this title.
Pub. L. 108–357, title II, § 231(c)(2), Oct. 22, 2004, 118 Stat. 1434, provided that:
Pub. L. 108–357, title II, § 237(b), Oct. 22, 2004, 118 Stat. 1436, provided that:
Pub. L. 108–357, title II, § 238(b), Oct. 22, 2004, 118 Stat. 1436, provided that:
Amendment by Pub. L. 106–170 applicable to any instrument held, acquired, or entered into, any transaction entered into, and supplies held or acquired on or after Dec. 17, 1999, see section 532(d) of Pub. L. 106–170, set out as a note under section 170 of this title.
Pub. L. 104–188, title I, § 1305(c), Aug. 20, 1996, 110 Stat. 1780, provided that:
Amendment by sections 1308(c) and 1311(b)(1) of Pub. L. 104–188 applicable to taxable years beginning after Dec. 31, 1996, see section 1317(a) of Pub. L. 104–188, set out as a note under section 641 of this title.
Amendment by Pub. L. 100–647 effective, except as otherwise provided, as if included in the provision of the Tax Reform Act of 1986, Pub. L. 99–514, to which such amendment relates, see section 1019(a) of Pub. L. 100–647, set out as a note under section 1 of this title.
Amendment by section 102(d)(2) of Pub. L. 98–369 applicable to positions established after July 18, 1984, in taxable years ending after that date except as otherwise provided, see section 102(f), (g) of Pub. L. 98–369, set out as a note under section 1256 of this title.
Amendment by section 721(g), (h), (l), (t) of Pub. L. 98–369 effective as if included in the Subchapter S Revision Act of 1982, Pub. L. 97–354, except that amendment by section 721(g)(1) is not applicable to certain qualified stock purchases, amendment by section 721(l) is applicable to any election under this section (or any corresponding provision of prior law) made after Oct. 19, 1982, and amendment by section 721(t) is not applicable to certain S termination years, see section 721(y) of Pub. L. 98–369, set out as a note under section 1361 of this title.
Section applicable to taxable years beginning after Dec. 31, 1982, except that in the case of a taxable year beginning during 1982, subsec. (d)(3) of this section and sections 1366(f)(3) and 1375 of this title shall apply, and section 1372(e)(5) of this title as in effect on the day before Oct. 19, 1982, shall not apply, see section 6(a), (b)(3) of Pub. L. 97–354, set out as a note under section 1361 of this title. For additional provisions relating to the treatment of certain elections under prior law for purposes of subsec. (g) of this section, see section 6(e) of Pub. L. 97–354, set out as a note under section 1361 of this title.
Pub. L. 104–188, title I, § 1317(b), Aug. 20, 1996, 110 Stat. 1787, provided that:
Pub. L. 98–369, div. A, title I, § 102(d)(3), July 18, 1984, 98 Stat. 623, as amended by Pub. L. 99–514, § 2, title XVIII, § 1808(a)(2), Oct. 22, 1986, 100 Stat. 2095, 2817, provided that:
Written determinations for this section
These documents, sometimes referred to as "Private Letter Rulings", are taken from the IRS Written Determinations page; the IRS also publishes a fuller explanation of what they are and what they mean. The collection is updated (at our end) daily. It appears that the IRS updates their listing every Friday.
Note that the IRS often titles documents in a very plain-vanilla, duplicative way. Do not assume that identically-titled documents are the same, or that a later document supersedes another with the same title. That is unlikely to be the case.
Release dates appear exactly as we get them from the IRS. Some are clearly wrong, but we have made no attempt to correct them, as we have no way guess correctly in all cases, and do not wish to add to the confusion.
We truncate results at 20000 items. After that, you're on your own.
- Inadvertent Terminations : 2018-04-13
- Eligible v. Ineligible : 2018-04-13
- Election by Small Business Corporation : 2018-04-13
- Termination of Election : 2018-04-13
- Definitions : 2018-04-13
- More than One Class of Stock : 2018-04-13
- Eligible v. Ineligible : 2018-04-13
- Shareholder Consent : 2018-04-13
- Election by Small Business Corporation : 2018-04-13
- Qualified Subchapter S Subsidiary : 2018-04-13
- Inadvertent Terminations : 2018-03-30
- Election by Small Business Corporation : 2018-03-30
- Inadvertent Terminations : 2018-03-30
- Election by Small Business Corporation : 2018-03-30
- Inadvertent Terminations : 2018-03-30
- Election by Small Business Corporation : 2018-03-30
- Inadvertent Terminations : 2018-03-30
- Election by Small Business Corporation : 2018-03-30
- Inadvertent Terminations : 2018-03-30
- Election by Small Business Corporation : 2018-03-30
- Inadvertent Terminations : 2018-03-30
- Election by Small Business Corporation : 2018-03-30
- Inadvertent Terminations : 2018-03-30
- Election by Small Business Corporation : 2018-03-30
- Inadvertent Terminations : 2018-03-30
- Election by Small Business Corporation : 2018-03-30
- Inadvertent Terminations : 2018-03-30
- Election by Small Business Corporation : 2018-03-30
- Inadvertent Terminations : 2018-03-30
- More than One Class of Stock : 2018-03-30
- Inadvertent Terminations : 2018-03-30
- More than One Class of Stock : 2018-03-30
- Inadvertent Terminations : 2018-03-30
- More than One Class of Stock : 2018-03-30
- Passive Investment Income : 2018-03-23
- Electing Small Business Trusts : 2018-03-23
- Inadvertent Terminations : 2018-03-16
- Inadvertent Terminations : 2018-03-16
- Ceases to be Small Business Corporation : 2018-03-16
- Electing Small Business Trusts : 2018-03-16
- Election by Small Business Corporation : 2018-03-09
- Inadvertent Terminations : 2018-03-09
- Definitions : 2018-03-09
- Election by Small Business Corporation : 2018-03-09
- Qualified Subchapter S Subsidiary : 2018-03-09
- Late Elections : 2018-02-16
- Other : 2018-02-16
- Extension of Time for Making Certain Elections : 2018-02-16
- Late Elections : 2018-02-16
- Eligible v. Ineligible : 2018-02-16
- Election by Small Business Corporation : 2018-02-16
- Other : 2018-02-16
- Extension of Time for Making Certain Elections : 2018-02-16
- Late Elections : 2018-02-16
- Eligible v. Ineligible : 2018-02-16
- Election by Small Business Corporation : 2018-02-16
- Other : 2018-02-16
- Extension of Time for Making Certain Elections : 2018-02-16
- Late Elections : 2018-02-16
- Eligible v. Ineligible : 2018-02-16
- Election by Small Business Corporation : 2018-02-16
- Inadvertent Terminations : 2018-02-02
- Election by Small Business Corporation : 2018-02-02
- Inadvertent Terminations : 2018-02-02
- Shareholder Consent : 2018-01-26
- Election by Small Business Corporation : 2018-01-26
- Inadvertent Terminations : 2018-01-05
- Eligible v. Ineligible : 2018-01-05
- Election by Small Business Corporation : 2018-01-05
- Termination of Election : 2018-01-05
- Ceases to be Small Business Corporation : 2018-01-05
- Election After Termination : 2018-01-05
- Eligible v. Ineligible : 2018-01-05
- Shareholder Consent : 2018-01-05
- Election by Small Business Corporation : 2018-01-05
- Inadvertent Terminations : 2017-12-29
- Inadvertent Terminations : 2017-12-22
- More than One Class of Stock : 2017-12-22
- Ceases to be Small Business Corporation : 2017-12-22
- Inadvertent Terminations : 2017-12-15
- Election by Small Business Corporation : 2017-12-15
- Inadvertent Terminations : 2017-12-15
- Inadvertent Terminations : 2017-12-15
- Extension of Time for Making Certain Elections : 2017-12-15
- Qualified Subchapter S Subsidiary : 2017-12-15
- Inadvertent Terminations : 2017-12-08
- Inadvertent Terminations : 2017-12-01
- Inadvertent Terminations : 2017-12-01
- Inadvertent Terminations : 2017-11-24
- Election by Small Business Corporation : 2017-11-24
- Inadvertent Terminations : 2017-11-09
- Inadvertent Terminations : 2017-11-09
- Inadvertent Terminations : 2017-11-09
- Inadvertent Terminations : 2017-11-09
- Inadvertent Terminations : 2017-11-03
- Electing Small Business Trusts : 2017-11-03
- Late Elections : 2017-10-27
- Inadvertent Terminations : 2017-10-27
- Election by Small Business Corporation : 2017-10-27
- Inadvertent Terminations : 2017-10-27
- Inadvertent Terminations : 2017-10-27
- Inadvertent Terminations : 2017-10-27
- Inadvertent Terminations : 2017-10-20
- Inadvertent Terminations : 2017-10-20
- Inadvertent Terminations : 2017-10-20
- Inadvertent Terminations : 2017-10-13
- Election by Small Business Corporation : 2017-10-13
- Inadvertent Terminations : 2017-10-13
- Eligible v. Ineligible : 2017-10-13
- Shareholder Consent : 2017-10-13
- Election by Small Business Corporation : 2017-10-13
- Inadvertent Terminations : 2017-10-13
- Eligible v. Ineligible : 2017-10-13
- Shareholder Consent : 2017-10-13
- Election by Small Business Corporation : 2017-10-13
- Inadvertent Terminations : 2017-10-06
- Inadvertent Terminations : 2017-09-29
- Passive Investment Income : 2017-09-22
- Termination of Election : 2017-09-22
- Inadvertent Terminations : 2017-09-15
- Ceases to be Small Business Corporation : 2017-09-15
- Electing Small Business Trusts : 2017-09-15
- Inadvertent Terminations : 2017-08-11
- Eligible v. Ineligible : 2017-08-11
- Election by Small Business Corporation : 2017-08-11
- Termination of Election : 2017-08-11
- Ceases to be Small Business Corporation : 2017-08-11
- Election After Termination : 2017-08-11
- Extension of Time for Making Certain Elections : 2017-08-11
- Late Elections : 2017-08-11
- Eligible v. Ineligible : 2017-08-11
- Election by Small Business Corporation : 2017-08-11
- Late Elections : 2017-08-04
- Ceases to be Small Business Corporation : 2017-07-28
- Electing Small Business Trusts : 2017-07-28
- Late Elections : 2017-07-28
- Inadvertent Terminations : 2017-07-28
- Eligible v. Ineligible : 2017-07-28
- Election by Small Business Corporation : 2017-07-28
- Inadvertent Terminations : 2017-07-21
- Eligible v. Ineligible : 2017-07-21
- Election by Small Business Corporation : 2017-07-21
- Termination of Election : 2017-07-21
- Ceases to be Small Business Corporation : 2017-07-21
- Election After Termination : 2017-07-21
- Late Elections : 2017-07-21
- Inadvertent Terminations : 2017-07-14
- Extension of Time for Making Certain Elections : 2017-07-14
- Late Elections : 2017-07-14
- Qualified Subchapter S Subsidiary : 2017-07-14
- Inadvertent Terminations : 2017-07-07
- Election by Small Business Corporation : 2017-07-07
- Inadvertent Terminations : 2017-06-23
- Inadvertent Terminations : 2017-06-16
- Shareholder Consent : 2017-06-16
- Inadvertent Terminations : 2017-06-16
- Election by Small Business Corporation : 2017-06-16
- Late Elections : 2017-06-16
- Inadvertent Terminations : 2017-06-09
- Inadvertent Terminations : 2017-06-02
- Passive Investment Income : 2017-06-02
- Election by Small Business Corporation : 2017-06-02
- Termination of Election : 2017-06-02
- Inadvertent Terminations : 2017-05-26
- Election by Small Business Corporation : 2017-05-26
- Inadvertent Terminations : 2017-05-26
- Extension of Time for Making Certain Elections : 2017-05-19
- More than One Class of Stock : 2017-05-19
- Eligible v. Ineligible : 2017-05-19
- Qualified Subchapter S Subsidiary : 2017-05-19
- Late Elections : 2017-05-12
- Late Elections : 2017-04-28
- Inadvertent Terminations : 2017-04-28
- Inadvertent Terminations : 2017-04-28
- Late Elections : 2017-04-28
- Late Elections : 2017-04-28
- Inadvertent Terminations : 2017-04-21
- Inadvertent Terminations : 2017-04-21
- Inadvertent Terminations : 2017-04-21
- Inadvertent Terminations : 2017-04-21
- Late Elections : 2017-04-07
- Inadvertent Terminations : 2017-04-07
- Eligible v. Ineligible : 2017-04-07
- Shareholder Consent : 2017-04-07
- Inadvertent Terminations : 2017-04-07
- Inadvertent Terminations : 2017-04-07
- Late Elections : 2017-04-07
- Inadvertent Terminations : 2017-04-07
- Inadvertent Terminations : 2017-04-07
- Election by Small Business Corporation : 2017-04-07
- Inadvertent Terminations : 2017-03-24
- Inadvertent Terminations : 2017-03-24
- Inadvertent Terminations : 2017-03-24
- Inadvertent Terminations : 2017-03-10
- Eligible v. Ineligible : 2017-03-10
- Election by Small Business Corporation : 2017-03-10
- Termination of Election : 2017-03-10
- Ceases to be Small Business Corporation : 2017-03-10
- Election After Termination : 2017-03-10
- Eligible v. Ineligible : 2017-03-10
- Election by Small Business Corporation : 2017-03-10
- Termination of Election : 2017-03-10
- Ceases to be Small Business Corporation : 2017-03-10
- Inadvertent Terminations : 2017-03-10
- Inadvertent Terminations : 2017-03-10
- Eligible v. Ineligible : 2017-03-10
- Election by Small Business Corporation : 2017-03-10
- Termination of Election : 2017-03-10
- Ceases to be Small Business Corporation : 2017-03-10
- Election After Termination : 2017-03-10
- Inadvertent Terminations : 2017-03-10
- Passive Investment Income : 2017-03-10
- Inadvertent Terminations : 2017-03-10
- Inadvertent Terminations : 2017-03-10
- Inadvertent Terminations : 2017-03-03
- Inadvertent Terminations : 2017-03-03
- Eligible v. Ineligible : 2017-03-03
- Termination of Election : 2017-03-03
- Ceases to be Small Business Corporation : 2017-03-03
- Election After Termination : 2017-03-03
- Inadvertent Terminations : 2017-02-17
- Inadvertent Terminations : 2017-02-10
- Late Elections : 2017-02-10
- Election by Small Business Corporation : 2017-02-10
- Extension of Time for Making Certain Elections : 2017-02-10
- Election by Small Business Corporation : 2017-02-10
- S Termination Year : 2017-02-10
- Inadvertent Terminations : 2017-02-10
- Election by Small Business Corporation : 2017-02-10
- Late Elections : 2017-02-03
- Late Elections : 2017-01-27
- Inadvertent Terminations : 2017-01-13
- Eligible v. Ineligible : 2017-01-13
- Election by Small Business Corporation : 2017-01-13
- Termination of Election : 2017-01-13
- Election After Termination : 2017-01-13
- Inadvertent Terminations : 2017-01-13
- Inadvertent Terminations : 2017-01-13
- Inadvertent Terminations : 2017-01-06
- Inadvertent Terminations : 2016-12-30
- Inadvertent Terminations : 2016-12-23
- Inadvertent Terminations : 2016-12-23
- Inadvertent Terminations : 2016-12-16
- Inadvertent Terminations : 2016-12-16
- Inadvertent Terminations : 2016-12-09
- Inadvertent Terminations : 2016-12-09
- Definitions : 2016-12-09
- Qualified Subchapter S Trusts : 2016-12-09
- Election by Small Business Corporation : 2016-12-09
- Qualified Subchapter S Subsidiary : 2016-12-09
- Certain Trusts Permitted as Shareholders : 2016-12-09
- Inadvertent Terminations : 2016-11-25
- Election by Small Business Corporation : 2016-11-25
- Inadvertent Terminations : 2016-11-10
- Late Elections : 2016-11-04
- Election After Termination : 2016-11-04
- Inadvertent Terminations : 2016-11-04
- Inadvertent Terminations : 2016-10-28
- Qualified Subchapter S Trusts : 2016-10-28
- Ceases to be Small Business Corporation : 2016-10-28
- Inadvertent Terminations : 2016-10-28
- Qualified Subchapter S Trusts : 2016-10-28
- Inadvertent Terminations : 2016-10-28
- Inadvertent Terminations : 2016-10-28
- Extension of Time for Making Certain Elections : 2016-10-28
- Qualified Subchapter S Subsidiary : 2016-10-28
- Inadvertent Terminations : 2016-10-21
- Inadvertent Terminations : 2016-10-14
- Inadvertent Terminations : 2016-09-30
- Inadvertent Terminations : 2016-09-23
- Qualified Subchapter S Trusts : 2016-09-23
- Qualified Subchapter S Subsidiary : 2016-09-23
- Electing Small Business Trusts : 2016-09-23
- Inadvertent Terminations : 2016-09-23
- Qualified Subchapter S Trusts : 2016-09-23
- Qualified Subchapter S Subsidiary : 2016-09-23
- Electing Small Business Trusts : 2016-09-23
- Inadvertent Terminations : 2016-09-23
- Qualified Subchapter S Trusts : 2016-09-23
- Qualified Subchapter S Subsidiary : 2016-09-23
- Electing Small Business Trusts : 2016-09-23
- Inadvertent Terminations : 2016-09-16
- Eligible v. Ineligible : 2016-09-16
- Shareholder Consent : 2016-09-16
- Inadvertent Terminations : 2016-09-02
- Election by Small Business Corporation : 2016-09-02
- Late Elections : 2016-09-02
- Inadvertent Terminations : 2016-09-02
- Inadvertent Terminations : 2016-09-02
- Eligible v. Ineligible : 2016-09-02
- Inadvertent Terminations : 2016-09-02
- Inadvertent Terminations : 2016-09-02
- Election by Small Business Corporation : 2016-09-02
- Inadvertent Terminations : 2016-08-26
- Inadvertent Terminations : 2016-08-19
- Extension of Time for Making Certain Elections : 2016-08-19
- Late Elections : 2016-08-19
- Eligible v. Ineligible : 2016-08-19
- Election by Small Business Corporation : 2016-08-19
- Inadvertent Terminations : 2016-08-19
- Election by Small Business Corporation : 2016-08-19
- Extension of Time for Making Certain Elections : 2016-08-19
- More than One Class of Stock : 2016-08-19
- Eligible v. Ineligible : 2016-08-19
- Qualified Subchapter S Subsidiary : 2016-08-19
- Extension of Time for Making Certain Elections : 2016-08-19
- Election by Small Business Corporation : 2016-08-19
- Qualified Subchapter S Subsidiary : 2016-08-19
- Inadvertent Terminations : 2016-08-19
- Eligible v. Ineligible : 2016-08-19
- Shareholder Consent : 2016-08-19
- Election by Small Business Corporation : 2016-08-19
- Inadvertent Terminations : 2016-08-19
- Eligible v. Ineligible : 2016-08-19
- Shareholder Consent : 2016-08-19
- Election by Small Business Corporation : 2016-08-19
- Inadvertent Terminations : 2016-08-19
- Election by Small Business Corporation : 2016-08-19
- Inadvertent Terminations : 2016-08-12
- Election by Small Business Corporation : 2016-08-12
- Inadvertent Terminations : 2016-08-12
- Election by Small Business Corporation : 2016-08-12
- Inadvertent Terminations : 2016-08-05
- Election by Small Business Corporation : 2016-08-05
- Inadvertent Terminations : 2016-08-05
- Inadvertent Terminations : 2016-07-29
- Election by Small Business Corporation : 2016-07-29
- Inadvertent Terminations : 2016-07-15
- Passive Investment Income : 2016-07-15
- Inadvertent Terminations : 2016-07-08
- Inadvertent Terminations : 2016-06-10
- Inadvertent Terminations : 2016-06-03
- Inadvertent Terminations : 2016-05-27
- Inadvertent Terminations : 2016-05-13
- Inadvertent Terminations : 2016-04-22
- Inadvertent Terminations : 2016-04-15
- Inadvertent Terminations : 2016-04-08
- Inadvertent Terminations : 2016-04-08
- Inadvertent Terminations : 2016-04-01
- Late Elections : 2016-04-01
- Election by Small Business Corporation : 2016-04-01
- Inadvertent Terminations : 2016-03-25
- Inadvertent Terminations : 2016-03-18
- Inadvertent Terminations : 2016-03-18
- More than One Class of Stock : 2016-03-18
- Extension of Time for Making Certain Elections : 2016-03-11
- Late Elections : 2016-03-11
- Eligible v. Ineligible : 2016-03-11
- Inadvertent Terminations : 2016-03-04
- Inadvertent Terminations : 2016-03-04
- Shareholder Consent : 2016-03-04
- Election by Small Business Corporation : 2016-03-04
- Inadvertent Terminations : 2016-03-04
- Definitions : 2016-02-19
- More than One Class of Stock : 2016-02-19
- Eligible v. Ineligible : 2016-02-19
- Election by Small Business Corporation : 2016-02-19
- Inadvertent Terminations : 2016-02-12
- Inadvertent Terminations : 2016-01-29
- Election by Small Business Corporation : 2016-01-22
- Inadvertent Terminations : 2016-01-22
- Election by Small Business Corporation : 2016-01-22
- Inadvertent Terminations : 2016-01-22
- Inadvertent Terminations : 2016-01-15
- Election by Small Business Corporation : 2016-01-15
- Inadvertent Terminations : 2016-01-15
- Late Elections : 2016-01-15
- Inadvertent Terminations : 2015-12-31
- Late Elections : 2015-12-11
- Election After Termination : 2015-12-11
- Inadvertent Terminations : 2015-12-11
- Late Elections : 2015-12-11
- Inadvertent Terminations : 2015-12-11
- Election by Small Business Corporation : 2015-12-11
- Inadvertent Terminations : 2015-12-04
- Inadvertent Terminations : 2015-12-04
- Election by Small Business Corporation : 2015-12-04
- Inadvertent Terminations : 2015-12-04
- Electing Small Business Trusts : 2015-12-04
- Inadvertent Terminations : 2015-12-04
- Electing Small Business Trusts : 2015-12-04
- Inadvertent Terminations : 2015-12-04
- Qualified Subchapter S Trusts : 2015-12-04
- Qualified Subchapter S Subsidiary : 2015-12-04
- Electing Small Business Trusts : 2015-12-04
- Inadvertent Terminations : 2015-11-27
- Inadvertent Terminations : 2015-11-13
- Inadvertent Terminations : 2015-11-13
- Inadvertent Terminations : 2015-11-13
- Electing Small Business Trusts : 2015-11-13
- Inadvertent Terminations : 2015-11-06
- Qualified Subchapter S Trusts : 2015-11-06
- Electing Small Business Trusts : 2015-11-06
- Non-Resident Alien as Shareholder : 2015-11-06
- Inadvertent Terminations : 2015-11-06
- Inadvertent Terminations : 2015-11-06
- Electing Small Business Trusts : 2015-11-06
- Election by Small Business Corporation : 2015-10-30
- Inadvertent Terminations : 2015-10-30
- Inadvertent Terminations : 2015-10-30
- Inadvertent Terminations : 2015-10-16
- Extension of Time for Making Certain Elections : 2015-10-09
- Late Elections : 2015-10-09
- Inadvertent Terminations : 2015-10-09
- Passive Investment Income : 2015-10-09
- Inadvertent Terminations : 2015-09-25
- Shareholder Consent : 2015-09-25
- Election by Small Business Corporation : 2015-09-25
- Inadvertent Terminations : 2015-09-18
- Passive Investment Income : 2015-09-18
- Election by Small Business Corporation : 2015-09-18
- Termination of Election : 2015-09-18
- Inadvertent Terminations : 2015-09-18
- More than One Class of Stock : 2015-09-18
- Inadvertent Terminations : 2015-09-11
- Eligible v. Ineligible : 2015-09-11
- Election by Small Business Corporation : 2015-09-11
- Inadvertent Terminations : 2015-09-04
- Inadvertent Terminations : 2015-08-14
- Inadvertent Terminations : 2015-08-07
- Inadvertent Terminations : 2015-07-31
- Inadvertent Terminations : 2015-07-24
- Inadvertent Terminations : 2015-07-24
- Inadvertent Terminations : 2015-07-24
- Inadvertent Terminations : 2015-07-10
- Inadvertent Terminations : 2015-07-10
- Passive Investment Income : 2015-07-10
- Inadvertent Terminations : 2015-07-10
- More than One Class of Stock : 2015-07-10
- Inadvertent Terminations : 2015-07-10
- Qualified Subchapter S Trusts : 2015-07-10
- Late Elections : 2015-07-10
- Inadvertent Terminations : 2015-07-10
- Eligible v. Ineligible : 2015-07-10
- Shareholder Consent : 2015-07-10
- Inadvertent Terminations : 2015-07-03
- Election by Small Business Corporation : 2015-07-03
- Inadvertent Terminations : 2015-07-03
- Inadvertent Terminations : 2015-07-03
- Inadvertent Terminations : 2015-07-03
- Inadvertent Terminations : 2015-07-03
- Extension of Time for Making Certain Elections : 2015-07-03
- Qualified Subchapter S Subsidiary : 2015-07-03
- Inadvertent Terminations : 2015-07-03
- Termination of Election : 2015-06-26
- Inadvertent Terminations : 2015-06-19
- Inadvertent Terminations : 2015-06-19
- Inadvertent Terminations : 2015-06-19
- Inadvertent Terminations : 2015-06-19
- Late Elections : 2015-06-12
- Late Elections : 2015-06-12
- Inadvertent Terminations : 2015-06-12
- Inadvertent Terminations : 2015-06-12
- Inadvertent Terminations : 2015-06-05
- Late Elections : 2015-06-05
- Passive Investment Income : 2015-06-05
- Termination of Election : 2015-06-05
- Extension of Time for Making Certain Elections : 2015-06-05
- Late Elections : 2015-06-05
- Inadvertent Terminations : 2015-06-05
- Passive Investment Income : 2015-06-05
- Inadvertent Terminations : 2015-06-05
- Passive Investment Income : 2015-06-05
- Late Elections : 2015-05-08
- Inadvertent Terminations : 2015-05-08
- Passive Investment Income : 2015-05-08
- Inadvertent Terminations : 2015-05-08
- Eligible v. Ineligible : 2015-05-08
- Election by Small Business Corporation : 2015-05-08
- Late Elections : 2015-05-08
- Inadvertent Terminations : 2015-05-08
- Late Elections : 2015-05-08
- Inadvertent Terminations : 2015-05-08
- Passive Investment Income : 2015-05-08
- Late Elections : 2015-05-08
- Inadvertent Terminations : 2015-05-08
- Inadvertent Terminations : 2015-05-08
- Late Elections : 2015-04-17
- Election by Small Business Corporation : 2015-04-17
- Late Elections : 2015-04-17
- Inadvertent Terminations : 2015-04-17
- Election by Small Business Corporation : 2015-04-17
- Late Elections : 2015-04-17
- Inadvertent Terminations : 2015-04-17
- Inadvertent Terminations : 2015-04-17
- Inadvertent Terminations : 2015-04-17
- Passive Investment Income : 2015-04-17
- Inadvertent Terminations : 2015-04-17
- Eligible v. Ineligible : 2015-04-17
- Shareholder Consent : 2015-04-17
- Inadvertent Terminations : 2015-04-17
- Eligible v. Ineligible : 2015-04-17
- Inadvertent Terminations : 2015-04-17
- Ceases to be Small Business Corporation : 2015-04-17
- Inadvertent Terminations : 2015-04-17
- Ceases to be Small Business Corporation : 2015-04-17
- Extension of Time for Making Certain Elections : 2015-04-10
- Late Elections : 2015-04-10
- Inadvertent Terminations : 2015-04-10
- Eligible v. Ineligible : 2015-04-10
- Inadvertent Terminations : 2015-04-10
- Passive Investment Income : 2015-04-10
- Inadvertent Terminations : 2015-04-10
- Inadvertent Terminations : 2015-03-13
- Inadvertent Terminations : 2015-03-13
- Electing Small Business Trusts : 2015-03-13
- Extension of Time for Making Certain Elections : 2015-02-27
- Late Elections : 2015-02-27
- Inadvertent Terminations : 2015-02-20
- Termination of Election : 2015-02-20
- Ceases to be Small Business Corporation : 2015-02-20
- Late Elections : 2015-02-13
- Extension of Time for Making Certain Elections : 2015-02-13
- Election by Small Business Corporation : 2015-02-13
- S Termination Year : 2015-02-13
- Inadvertent Terminations : 2015-02-06
- Inadvertent Terminations : 2015-01-30
- Inadvertent Terminations : 2015-01-30
- Inadvertent Terminations : 2015-01-30
- Inadvertent Terminations : 2015-01-16
- Election by Small Business Corporation : 2015-01-16
- Late Elections : 2015-01-09
- Inadvertent Terminations : 2015-01-02
- Late Elections : 2015-01-02
- Inadvertent Terminations : 2014-12-26
- Inadvertent Terminations : 2014-12-19
- Eligible v. Ineligible : 2014-12-19
- Inadvertent Terminations : 2014-12-19
- Inadvertent Terminations : 2014-12-19
- Eligible v. Ineligible : 2014-12-19
- Inadvertent Terminations : 2014-12-19
- Inadvertent Terminations : 2014-12-12
- Passive Investment Income : 2014-12-12
- Termination of Election : 2014-12-12
- Inadvertent Terminations : 2014-11-28
- Election by Small Business Corporation : 2014-11-21
- Inadvertent Terminations : 2014-11-07
- Inadvertent Terminations : 2014-11-07
- Inadvertent Terminations : 2014-11-07
- Late Elections : 2014-10-31
- Inadvertent Terminations : 2014-10-31
- Inadvertent Terminations : 2014-10-31
- Inadvertent Terminations : 2014-10-31
- Inadvertent Terminations : 2014-10-31
- Inadvertent Terminations : 2014-10-31
- Election by Small Business Corporation : 2014-10-31
- Termination of Election : 2014-10-31
- Ceases to be Small Business Corporation : 2014-10-31
- Distributions in Redemption of Stock : 2014-10-31
- Eligible v. Ineligible : 2014-10-24
- Termination of Election : 2014-10-24
- Ceases to be Small Business Corporation : 2014-10-24
- Late Elections : 2014-10-24
- Eligible v. Ineligible : 2014-10-24
- Election by Small Business Corporation : 2014-10-24
- Inadvertent Terminations : 2014-10-17
- Election by Small Business Corporation : 2014-10-17
- Election by Small Business Corporation : 2014-10-17
- Inadvertent Terminations : 2014-10-17
- Inadvertent Terminations : 2014-10-10
- Passive Investment Income : 2014-10-10
- Late Elections : 2014-10-10
- Inadvertent Terminations : 2014-10-03
- Late Elections : 2014-10-03
- Inadvertent Terminations : 2014-09-19
- Inadvertent Terminations : 2014-09-12
- Election by Small Business Corporation : 2014-09-12
- Inadvertent Terminations : 2014-09-05
- Inadvertent Terminations : 2014-09-05
- Late Elections : 2014-09-05
- Inadvertent Terminations : 2014-08-22
- Inadvertent Terminations : 2014-08-22
- Termination of Election : 2014-08-22
- Termination of Election : 2014-08-22
- Termination of Election : 2014-08-22
- Termination of Election : 2014-08-22
- Termination of Election : 2014-08-22
- S Termination Year : 2014-08-15
- Revocation : 2014-08-15
- Inadvertent Terminations : 2014-08-08
- Termination of Election : 2014-08-08
- Ceases to be Small Business Corporation : 2014-08-08
- Inadvertent Terminations : 2014-08-08
- Election by Small Business Corporation : 2014-08-01
- Inadvertent Terminations : 2014-07-25
- Inadvertent Terminations : 2014-07-18
- Election by Small Business Corporation : 2014-07-18
- Inadvertent Terminations : 2014-07-03
- Inadvertent Terminations : 2014-07-03
- Inadvertent Terminations : 2014-06-27
- Ceases to be Small Business Corporation : 2014-06-27
- Inadvertent Terminations : 2014-06-27
- Election by Small Business Corporation : 2014-06-27
- Inadvertent Terminations : 2014-06-27
- Passive Investment Income : 2014-06-27
- Inadvertent Terminations : 2014-06-27
- Inadvertent Terminations : 2014-06-27
- Late Elections : 2014-06-20
- Eligible v. Ineligible : 2014-06-20
- Election by Small Business Corporation : 2014-06-20
- Inadvertent Terminations : 2014-06-20
- Election by Small Business Corporation : 2014-06-20
- Inadvertent Terminations : 2014-06-13
- Inadvertent Terminations : 2014-06-13
- Inadvertent Terminations : 2014-06-06
- Late Elections : 2014-05-30
- Inadvertent Terminations : 2014-05-30
- Electing Small Business Trusts : 2014-05-30
- Inadvertent Terminations : 2014-05-23
- Inadvertent Terminations : 2014-05-23
- Inadvertent Terminations : 2014-05-23
- Inadvertent Terminations : 2014-05-16
- Inadvertent Terminations : 2014-05-16
- Late Elections : 2014-05-16
- Inadvertent Terminations : 2014-05-16
- Passive Investment Income : 2014-05-16
- Election by Small Business Corporation : 2014-05-16
- Termination of Election : 2014-05-16
- Inadvertent Terminations : 2014-05-16
- Late Elections : 2014-05-16
- Inadvertent Terminations : 2014-05-02
- Eligible v. Ineligible : 2014-05-02
- Election by Small Business Corporation : 2014-05-02
- Inadvertent Terminations : 2014-05-02
- Eligible v. Ineligible : 2014-05-02
- Election by Small Business Corporation : 2014-05-02
- Inadvertent Terminations : 2014-05-02
- Late Elections : 2014-05-02
- Inadvertent Terminations : 2014-05-02
- Inadvertent Terminations : 2014-05-02
- Election by Small Business Corporation : 2014-05-02
- Termination of Election : 2014-05-02
- Inadvertent Terminations : 2014-05-02
- Inadvertent Terminations : 2014-04-18
- Election by Small Business Corporation : 2014-04-18
- Inadvertent Terminations : 2014-04-04
- Extension of Time for Making Certain Elections : 2014-04-04
- Definitions : 2014-04-04
- Late Elections : 2014-04-04
- Late Elections : 2014-04-04
- Inadvertent Terminations : 2014-04-04
- Election by Small Business Corporation : 2014-04-04
- Inadvertent Terminations : 2014-04-04
- Inadvertent Terminations : 2014-03-21
- Late Elections : 2014-03-14
- Late Elections : 2014-03-14
- Late Elections : 2014-03-07
- Inadvertent Terminations : 2014-02-28
- Late Elections : 2014-02-21
- Late Elections : 2014-02-21
- Inadvertent Terminations : 2014-02-21
- Qualified Subchapter S Trusts : 2014-02-21
- Inadvertent Terminations : 2014-02-21
- Passive Investment Income : 2014-02-21
- Inadvertent Terminations : 2014-02-21
- Election by Small Business Corporation : 2014-02-21
- Inadvertent Terminations : 2014-02-21
- Late Elections : 2014-02-21
- Termination of Election : 2014-02-21
- Late Elections : 2014-02-21
- Extension of Time for Making Certain Elections : 2014-02-21
- Definitions : 2014-02-21
- Late Elections : 2014-02-21
- Election by Small Business Corporation : 2014-02-21
- Qualified Subchapter S Subsidiary : 2014-02-21
- Inadvertent Terminations : 2014-02-21
- Eligible v. Ineligible : 2014-02-21
- Inadvertent Terminations : 2014-02-14
- Inadvertent Terminations : 2014-02-14
- Late Elections : 2014-02-07
- Inadvertent Terminations : 2014-01-31
- Election by Small Business Corporation : 2014-01-31
- Inadvertent Terminations : 2014-01-31
- Inadvertent Terminations : 2014-01-24
- Late Elections : 2014-01-17
- Late Elections : 2014-01-17
- Extension of Time for Making Certain Elections : 2014-01-17
- Late Elections : 2014-01-17
- Inadvertent Terminations : 2013-12-20
- Inadvertent Terminations : 2013-12-20
- Inadvertent Terminations : 2013-12-20
- Passive Investment Income : 2013-12-20
- Late Elections : 2013-12-20
- Inadvertent Terminations : 2013-12-20
- Passive Investment Income : 2013-12-13
- Inadvertent Terminations : 2013-12-13
- Late Elections : 2013-12-06
- Inadvertent Terminations : 2013-11-29
- Inadvertent Terminations : 2013-11-29
- Eligible v. Ineligible : 2013-11-29
- Inadvertent Terminations : 2013-11-22
- Qualified Subchapter S Trusts : 2013-11-22
- Inadvertent Terminations : 2013-11-22
- Late Elections : 2013-11-15
- Eligible v. Ineligible : 2013-11-15
- Election by Small Business Corporation : 2013-11-15
- Inadvertent Terminations : 2013-11-15
- Inadvertent Terminations : 2013-11-08
- Treatment of Wholly Owned Subsidiaries : 2013-11-08
- Termination of Election : 2013-11-08
- Inadvertent Terminations : 2013-11-08
- Election by Small Business Corporation : 2013-11-08
- Late Elections : 2013-10-25
- Inadvertent Terminations : 2013-10-25
- Election by Small Business Corporation : 2013-10-25
- Late Elections : 2013-10-25
- Inadvertent Terminations : 2013-10-11
- Extension of Time for Making Certain Elections : 2013-10-11
- Late Elections : 2013-10-11
- Late Elections : 2013-10-11
- Inadvertent Terminations : 2013-10-11
- More than One Class of Stock : 2013-10-11
- Late Elections : 2013-10-11
- Inadvertent Terminations : 2013-10-11
- Inadvertent Terminations : 2013-10-11
- Late Elections : 2013-10-11
- Qualified Subchapter S Trusts : 2013-10-11
- Electing Small Business Trusts : 2013-10-11
- Late Elections : 2013-10-04
- Election by Small Business Corporation : 2013-10-04
- Inadvertent Terminations : 2013-10-04
- Inadvertent Terminations : 2013-09-20
- Inadvertent Terminations : 2013-09-20
- Late Elections : 2013-09-20
- Late Elections : 2013-09-20
- Eligible v. Ineligible : 2013-09-20
- Election by Small Business Corporation : 2013-09-20
- Late Elections : 2013-09-20
- Late Elections : 2013-09-20
- Late Elections : 2013-09-13
- Termination of Election : 2013-09-13
- Late Elections : 2013-09-06
- Late Elections : 2013-08-30
- Late Elections : 2013-08-30
- Late Elections : 2013-08-30
- Inadvertent Terminations : 2013-08-23
- Election by Small Business Corporation : 2013-08-23
- Inadvertent Terminations : 2013-08-23
- Election by Small Business Corporation : 2013-08-23
- Inadvertent Terminations : 2013-08-16
- Election by Small Business Corporation : 2013-07-26
- Ceases to be Small Business Corporation : 2013-07-26
- Distributions in Redemption of Stock : 2013-07-26
- Election by Small Business Corporation : 2013-07-26
- Ceases to be Small Business Corporation : 2013-07-26
- Distributions in Redemption of Stock : 2013-07-26
- Inadvertent Terminations : 2013-07-26
- Qualified Subchapter S Trusts : 2013-07-26
- Inadvertent Terminations : 2013-07-26
- Passive Investment Income : 2013-07-26
- Inadvertent Terminations : 2013-07-19
- Election by Small Business Corporation : 2013-07-12
- Election by Small Business Corporation : 2013-07-12
- Inadvertent Terminations : 2013-07-12
- Passive Investment Income : 2013-07-12
- Inadvertent Terminations : 2013-07-12
- Passive Investment Income : 2013-07-12
- Inadvertent Terminations : 2013-07-12
- Passive Investment Income : 2013-07-12
- Inadvertent Terminations : 2013-07-12
- Passive Investment Income : 2013-07-12
- Inadvertent Terminations : 2013-07-12
- Passive Investment Income : 2013-07-12
- Inadvertent Terminations : 2013-07-12
- Passive Investment Income : 2013-07-12
- Inadvertent Terminations : 2013-07-12
- Passive Investment Income : 2013-07-12
- Inadvertent Terminations : 2013-07-12
- Passive Investment Income : 2013-07-12
- Inadvertent Terminations : 2013-07-12
- Passive Investment Income : 2013-07-12
- Inadvertent Terminations : 2013-07-12
- Passive Investment Income : 2013-07-12
- Inadvertent Terminations : 2013-07-12
- Passive Investment Income : 2013-07-12
- Inadvertent Terminations : 2013-07-12
- Passive Investment Income : 2013-07-12
- Inadvertent Terminations : 2013-07-12
- Eligible v. Ineligible : 2013-07-12
- Election by Small Business Corporation : 2013-07-12
- Late Elections : 2013-07-12
- Inadvertent Terminations : 2013-06-21
- Inadvertent Terminations : 2013-06-21
- Late Elections : 2013-06-21
- Late Elections : 2013-06-13
- Inadvertent Terminations : 2013-06-13
- Election by Small Business Corporation : 2013-06-13
- Late Elections : 2013-06-13
- Ceases to be Small Business Corporation : 2013-06-13
- Separate Return Years : 2013-06-13
- Late Elections : 2013-06-13
- Inadvertent Terminations : 2013-06-07
- Inadvertent Terminations : 2013-06-07
- Late Elections : 2013-06-07
- Inadvertent Terminations : 2013-06-07
- Late Elections : 2013-06-07
- Definitions : 2013-05-31
- More than One Class of Stock : 2013-05-31
- Election by Small Business Corporation : 2013-05-31
- Late Elections : 2013-05-31
- Inadvertent Terminations : 2013-05-31
- Definitions : 2013-05-31
- Qualified Subchapter S Trusts : 2013-05-31
- Election by Small Business Corporation : 2013-05-31
- Inadvertent Terminations : 2013-05-31
- Election by Small Business Corporation : 2013-05-31
- Late Elections : 2013-05-24
- Late Elections : 2013-05-24
- Late Elections : 2013-05-24
- Election After Termination : 2013-05-17
- Late Elections : 2013-05-17
- Inadvertent Terminations : 2013-05-17
- Passive Investment Income : 2013-05-17
- Election by Small Business Corporation : 2013-05-17
- Termination of Election : 2013-05-17
- Inadvertent Terminations : 2013-05-17
- Inadvertent Terminations : 2013-04-26
- Election by Small Business Corporation : 2013-04-19
- Inadvertent Terminations : 2013-04-12
- Late Elections : 2013-04-12
- Inadvertent Terminations : 2013-04-12
- Late Elections : 2013-04-05
- Late Elections : 2013-04-05
- Late Elections : 2013-04-05
- Late Elections : 2013-04-05
- More than One Class of Stock : 2013-04-05
- Late Elections : 2013-04-05
- Extension of Time for Making Certain Elections : 2013-04-05
- Late Elections : 2013-04-05
- Eligible v. Ineligible : 2013-04-05
- Election by Small Business Corporation : 2013-04-05
- Inadvertent Terminations : 2013-04-05
- More than One Class of Stock : 2013-04-05
- Inadvertent Terminations : 2013-04-05
- Inadvertent Terminations : 2013-04-05
- Inadvertent Terminations : 2013-03-29
- Qualified Subchapter S Trusts : 2013-03-29
- Election After Termination : 2013-03-22
- Non-Resident Alien as Shareholder : 2013-03-22
- Inadvertent Terminations : 2013-03-22
- Extension of Time for Making Certain Elections : 2013-03-15
- Late Elections : 2013-03-15
- Eligible v. Ineligible : 2013-03-15
- Election by Small Business Corporation : 2013-03-15
- Late Elections : 2013-03-15
- Election by Small Business Corporation : 2013-03-15
- Late Elections : 2013-03-08
- Election by Small Business Corporation : 2013-03-08
- Late Elections : 2013-03-08
- Late Elections : 2013-03-08
- Eligible v. Ineligible : 2013-03-08
- Election by Small Business Corporation : 2013-03-08
- Late Elections : 2013-03-08
- Inadvertent Terminations : 2013-03-08
- Passive Investment Income : 2013-03-08
- Inadvertent Terminations : 2013-02-22
- Inadvertent Terminations : 2013-02-22
- Inadvertent Terminations : 2013-02-22
- Election by Small Business Corporation : 2013-02-22
- Late Elections : 2013-02-15
- Inadvertent Terminations : 2013-02-08
- Inadvertent Terminations : 2013-02-08
- Inadvertent Terminations : 2013-02-08
- Election by Small Business Corporation : 2013-02-08
- Qualified Subchapter S Subsidiary : 2013-02-08
- Passive Investment Income : 2013-02-08
- Termination of Election : 2013-02-08
- Passive Investment Income : 2013-02-08
- Termination of Election : 2013-02-08
- Inadvertent Terminations : 2013-01-18
- Late Elections : 2013-01-11
- Late Elections : 2013-01-04
- Inadvertent Terminations : 2013-01-04
- Eligible v. Ineligible : 2013-01-04
- Election by Small Business Corporation : 2013-01-04
- Late Elections : 2013-01-04
- Eligible v. Ineligible : 2013-01-04
- Election by Small Business Corporation : 2013-01-04
- Inadvertent Terminations : 2013-01-04
- Late Elections : 2013-01-04
- Late Elections : 2012-12-28
- Inadvertent Terminations : 2012-12-28
- Grantor Trusts : 2012-12-28
- Inadvertent Terminations : 2012-12-28
- Eligible v. Ineligible : 2012-12-28
- Election by Small Business Corporation : 2012-12-28
- Termination of Election : 2012-12-28
- Ceases to be Small Business Corporation : 2012-12-28
- Late Elections : 2012-12-21
- Election by Small Business Corporation : 2012-12-21
- Inadvertent Terminations : 2012-12-14
- Late Elections : 2012-12-14
- Election by Small Business Corporation : 2012-12-14
- Late Elections : 2012-12-07
- Late Elections : 2012-12-07
- Late Elections : 2012-11-30
- Election by Small Business Corporation : 2012-11-30
- Inadvertent Terminations : 2012-11-30
- Passive Investment Income : 2012-11-30
- Inadvertent Terminations : 2012-11-23
- Election by Small Business Corporation : 2012-11-23
- Inadvertent Terminations : 2012-11-23
- Election by Small Business Corporation : 2012-11-23
- Inadvertent Terminations : 2012-11-23
- Extension of Time for Making Certain Elections : 2012-11-23
- Late Elections : 2012-11-23
- Qualified Subchapter S Subsidiary : 2012-11-23
- Late Elections : 2012-11-16
- Inadvertent Terminations : 2012-11-16
- Election by Small Business Corporation : 2012-11-16
- Inadvertent Terminations : 2012-11-16
- Late Elections : 2012-11-16
- Inadvertent Terminations : 2012-11-09
- Inadvertent Terminations : 2012-11-09
- Inadvertent Terminations : 2012-11-09
- Inadvertent Terminations : 2012-11-02
- Passive Investment Income : 2012-11-02
- Inadvertent Terminations : 2012-10-26
- Election by Small Business Corporation : 2012-10-26
- Termination of Election : 2012-10-26
- Late Elections : 2012-10-26
- Inadvertent Terminations : 2012-10-19
- Election by Small Business Corporation : 2012-10-19
- Inadvertent Terminations : 2012-10-05
- Inadvertent Terminations : 2012-10-05
- Inadvertent Terminations : 2012-09-28
- Inadvertent Terminations : 2012-09-21
- Qualified Subchapter S Trusts : 2012-09-21
- Termination of Election : 2012-09-21
- Electing Small Business Trusts : 2012-09-21
- Certain Trusts Permitted as Shareholders : 2012-09-21
- Inadvertent Terminations : 2012-09-21
- Election by Small Business Corporation : 2012-09-21
- Inadvertent Terminations : 2012-09-21
- Election by Small Business Corporation : 2012-09-21
- Inadvertent Terminations : 2012-09-21
- Late Elections : 2012-09-21
- Inadvertent Terminations : 2012-09-21
- Late Elections : 2012-09-21
- Eligible v. Ineligible : 2012-09-21
- Late Elections : 2012-09-21
- Eligible v. Ineligible : 2012-09-21
- Election by Small Business Corporation : 2012-09-21
- Late Elections : 2012-09-14
- Late Elections : 2012-09-14
- Termination of Election : 2012-09-14
- Late Elections : 2012-09-07
- Late Elections : 2012-09-07
- Late Elections : 2012-09-07
- Inadvertent Terminations : 2012-09-07
- More than One Class of Stock : 2012-09-07
- Inadvertent Terminations : 2012-08-31
- Qualified Subchapter S Trusts : 2012-08-31
- Late Elections : 2012-08-31
- Late Elections : 2012-08-24
- Late Elections : 2012-08-24
- Late Elections : 2012-08-24
- Late Elections : 2012-08-24
- Eligible v. Ineligible : 2012-08-24
- Late Elections : 2012-08-24
- Inadvertent Terminations : 2012-08-24
- Inadvertent Terminations : 2012-08-24
- Late Elections : 2012-08-24
- Inadvertent Terminations : 2012-08-24
- Late Elections : 2012-08-17
- Late Elections : 2012-08-17
- Eligible v. Ineligible : 2012-08-17
- Late Elections : 2012-08-17
- Late Elections : 2012-08-17
- Eligible v. Ineligible : 2012-08-17
- Inadvertent Terminations : 2012-08-10
- Inadvertent Terminations : 2012-08-10
- Qualified Subchapter S Trusts : 2012-08-10
- Inadvertent Terminations : 2012-08-10
- Passive Investment Income : 2012-08-10
- Termination of Election : 2012-08-10
- Inadvertent Terminations : 2012-08-10
- Inadvertent Terminations : 2012-08-10
- Election by Small Business Corporation : 2012-08-10
- Inadvertent Terminations : 2012-08-10
- Late Elections : 2012-07-27
- Late Elections : 2012-07-27
- Passive Investment Income : 2012-07-20
- Late Elections : 2012-07-13
- Late Elections : 2012-07-13
- Inadvertent Terminations : 2012-07-13
- Inadvertent Terminations : 2012-07-13
- Late Elections : 2012-07-13
- Inadvertent Terminations : 2012-07-13
- Inadvertent Terminations : 2012-07-13
- Inadvertent Terminations : 2012-07-13
- Late Elections : 2012-07-13
- Late Elections : 2012-07-13
- Election by Small Business Corporation : 2012-07-13
- Late Elections : 2012-07-13
- Late Elections : 2012-07-06
- Inadvertent Terminations : 2012-07-06
- Late Elections : 2012-07-06
- Eligible v. Ineligible : 2012-07-06
- Election by Small Business Corporation : 2012-07-06
- Extension of Time for Making Certain Elections : 2012-06-29
- Late Elections : 2012-06-29
- Eligible v. Ineligible : 2012-06-29
- Election by Small Business Corporation : 2012-06-29
- Late Elections : 2012-06-29
- Inadvertent Terminations : 2012-06-29
- Passive Investment Income : 2012-06-29
- Election by Small Business Corporation : 2012-06-29
- Termination of Election : 2012-06-29
- Late Elections : 2012-06-29
- Inadvertent Terminations : 2012-06-22
- Qualified Subchapter S Trusts : 2012-06-22
- Inadvertent Terminations : 2012-06-22
- Late Elections : 2012-06-22
- Late Elections : 2012-06-15
- Inadvertent Terminations : 2012-06-15
- Inadvertent Terminations : 2012-06-15
- Electing Small Business Trusts : 2012-06-15
- Certain Trusts Permitted as Shareholders : 2012-06-15
- Inadvertent Terminations : 2012-06-15
- Late Elections : 2012-06-15
- Late Elections : 2012-06-08
- Late Elections : 2012-06-08
- Inadvertent Terminations : 2012-06-08
- Passive Investment Income : 2012-06-08
- Late Elections : 2012-06-01
- Inadvertent Terminations : 2012-06-01
- Inadvertent Terminations : 2012-06-01
- Late Elections : 2012-06-01
- Late Elections : 2012-06-01
- Extension of Time for Making Certain Elections : 2012-06-01
- Late Elections : 2012-06-01
- Eligible v. Ineligible : 2012-06-01
- Election by Small Business Corporation : 2012-06-01
- Late Elections : 2012-06-01
- Eligible v. Ineligible : 2012-06-01
- Election by Small Business Corporation : 2012-06-01
- Inadvertent Terminations : 2012-06-01
- Passive Investment Income : 2012-06-01
- Inadvertent Terminations : 2012-05-25
- Inadvertent Terminations : 2012-05-25
- Inadvertent Terminations : 2012-05-25
- Late Elections : 2012-05-25
- Inadvertent Terminations : 2012-05-25
- Inadvertent Terminations : 2012-05-18
- More than One Class of Stock : 2012-05-18
- Late Elections : 2012-05-18
- Election by Small Business Corporation : 2012-05-18
- Late Elections : 2012-05-18
- Late Elections : 2012-05-18
- Late Elections : 2012-05-11
- Election by Small Business Corporation : 2012-05-11
- Late Elections : 2012-05-11
- Election by Small Business Corporation : 2012-05-04
- Election by Small Business Corporation : 2012-05-04
- Late Elections : 2012-04-27
- Election by Small Business Corporation : 2012-04-27
- Inadvertent Terminations : 2012-04-27
- Inadvertent Terminations : 2012-04-27
- Eligible v. Ineligible : 2012-04-27
- Election by Small Business Corporation : 2012-04-27
- Termination of Election : 2012-04-27
- Ceases to be Small Business Corporation : 2012-04-27
- Election After Termination : 2012-04-27
- Inadvertent Terminations : 2012-04-27
- Late Elections : 2012-04-27
- Inadvertent Terminations : 2012-04-27
- Election by Small Business Corporation : 2012-04-27
- Inadvertent Terminations : 2012-04-20
- Late Elections : 2012-04-20
- Late Elections : 2012-04-20
- Definitions : 2012-04-20
- Spin-Off : 2012-04-20
- Election by Small Business Corporation : 2012-04-20
- Definitions Relating to Corporate Reorganizations : 2012-04-20
- Distributions : 2012-04-20
- Accumulated Adjustments Account : 2012-04-20
- Assets for Control of Transferee Type D : 2012-04-20
- Inadvertent Terminations : 2012-04-20
- Grantor Trusts : 2012-04-20
- Late Elections : 2012-04-20
- Election by Small Business Corporation : 2012-04-13
- Late Elections : 2012-04-13
- Late Elections : 2012-04-06
- Late Elections : 2012-04-06
- Election by Small Business Corporation : 2012-04-06
- Late Elections : 2012-04-06
- Inadvertent Terminations : 2012-04-06
- More than One Class of Stock : 2012-04-06
- Late Elections : 2012-03-30
- Late Elections : 2012-03-30
- Late Elections : 2012-03-30
- Inadvertent Terminations : 2012-03-16
- Election by Small Business Corporation : 2012-03-16
- Inadvertent Terminations : 2012-03-16
- Election by Small Business Corporation : 2012-03-16
- Inadvertent Terminations : 2012-03-16
- Election by Small Business Corporation : 2012-03-16
- Inadvertent Terminations : 2012-03-16
- Election by Small Business Corporation : 2012-03-16
- Inadvertent Terminations : 2012-03-16
- Election by Small Business Corporation : 2012-03-16
- Late Elections : 2012-03-09
- Late Elections : 2012-03-09
- Late Elections : 2012-03-09
- Late Elections : 2012-03-09
- Late Elections : 2012-02-24
- Inadvertent Terminations : 2012-02-24
- Late Elections : 2012-02-24
- Late Elections : 2012-02-24
- Late Elections : 2012-02-24
- Inadvertent Terminations : 2012-02-24
- Late Elections : 2012-02-17
- Election by Small Business Corporation : 2012-02-10
- Inadvertent Terminations : 2012-02-10
- Eligible v. Ineligible : 2012-02-10
- Election by Small Business Corporation : 2012-02-10
- Termination of Election : 2012-02-10
- Ceases to be Small Business Corporation : 2012-02-10
- Election After Termination : 2012-02-10
- Inadvertent Terminations : 2012-02-03
- Election by Small Business Corporation : 2012-02-03
- Inadvertent Terminations : 2012-02-03
- Eligible v. Ineligible : 2012-02-03
- Election by Small Business Corporation : 2012-02-03
- Termination of Election : 2012-02-03
- Late Elections : 2012-01-27
- Inadvertent Terminations : 2012-01-20
- Inadvertent Terminations : 2012-01-20
- Late Elections : 2012-01-20
- Qualified Subchapter S Trusts : 2012-01-20
- Late Elections : 2012-01-20
- Inadvertent Terminations : 2012-01-20
- Inadvertent Terminations : 2012-01-20
- Inadvertent Terminations : 2012-01-20
- Inadvertent Terminations : 2012-01-20
- Late Elections : 2012-01-13
- Inadvertent Terminations : 2012-01-13
- Inadvertent Terminations : 2012-01-06
- Inadvertent Terminations : 2012-01-06
- Late Elections : 2012-01-06
- Election by Small Business Corporation : 2012-01-06
- Termination of Election : 2012-01-06
- Electing Small Business Trusts : 2012-01-06
- Inadvertent Terminations : 2012-01-06
- Inadvertent Terminations : 2011-12-30
- Eligible v. Ineligible : 2011-12-30
- Late Elections : 2011-12-30
- Late Elections : 2011-12-23
- Late Elections : 2011-12-23
- Late Elections : 2011-12-23
- Late Elections : 2011-12-23
- Inadvertent Terminations : 2011-12-23
- Qualified Subchapter S Trusts : 2011-12-23
- Inadvertent Terminations : 2011-12-16
- More than One Class of Stock : 2011-12-16
- Inadvertent Terminations : 2011-12-16
- Election by Small Business Corporation : 2011-12-16
- Inadvertent Terminations : 2011-12-09
- Late Elections : 2011-12-09
- Late Elections : 2011-11-25
- Inadvertent Terminations : 2011-11-25
- Qualified Subchapter S Trusts : 2011-11-25
- Late Elections : 2011-11-25
- Inadvertent Terminations : 2011-11-25
- Eligible v. Ineligible : 2011-11-25
- Election by Small Business Corporation : 2011-11-25
- Late Elections : 2011-11-25
- Late Elections : 2011-11-25
- Late Elections : 2011-11-18
- Inadvertent Terminations : 2011-11-18
- Election by Small Business Corporation : 2011-11-18
- Termination of Election : 2011-11-18
- Ceases to be Small Business Corporation : 2011-11-18
- Election After Termination : 2011-11-18
- Inadvertent Terminations : 2011-11-18
- Election by Small Business Corporation : 2011-11-18
- Termination of Election : 2011-11-18
- Ceases to be Small Business Corporation : 2011-11-18
- Election After Termination : 2011-11-18
- Inadvertent Terminations : 2011-11-10
- Inadvertent Terminations : 2011-11-10
- Inadvertent Terminations : 2011-11-04
- Qualified Subchapter S Trusts : 2011-11-04
- Electing Small Business Trusts : 2011-11-04
- Late Elections : 2011-11-04
- Election After Termination : 2011-11-04
- Definitions : 2011-11-04
- Election by Small Business Corporation : 2011-11-04
- Definitions : 2011-11-04
- Election by Small Business Corporation : 2011-11-04
- Late Elections : 2011-10-28
- Late Elections : 2011-10-07
- Inadvertent Terminations : 2011-10-07
- Late Elections : 2011-10-07
- Inadvertent Terminations : 2011-09-30
- Late Elections : 2011-09-23
- Late Elections : 2011-09-23
- Inadvertent Terminations : 2011-09-16
- Eligible v. Ineligible : 2011-09-16
- Inadvertent Terminations : 2011-09-09
- Extension of Time for Making Certain Elections : 2011-09-02
- Late Elections : 2011-09-02
- Late Elections : 2011-09-02
- Late Elections : 2011-09-02
- Late Elections : 2011-09-02
- Late Elections : 2011-08-26
- Inadvertent Terminations : 2011-08-26
- Inadvertent Terminations : 2011-08-12
- Late Elections : 2011-08-05
- Late Elections : 2011-08-05
- Inadvertent Terminations : 2011-08-05
- Late Elections : 2011-08-05
- Election by Small Business Corporation : 2011-08-05
- Late Elections : 2011-07-22
- Inadvertent Terminations : 2011-07-22
- More than One Class of Stock : 2011-07-22
- Inadvertent Terminations : 2011-07-22
- Eligible v. Ineligible : 2011-07-22
- Inadvertent Terminations : 2011-07-22
- Eligible v. Ineligible : 2011-07-22
- Inadvertent Terminations : 2011-07-22
- Eligible v. Ineligible : 2011-07-22
- Inadvertent Terminations : 2011-07-22
- Eligible v. Ineligible : 2011-07-22
- Late Elections : 2011-07-22
- Late Elections : 2011-07-22
- Eligible v. Ineligible : 2011-07-22
- Election by Small Business Corporation : 2011-07-22
- Inadvertent Terminations : 2011-07-22
- Passive Investment Income : 2011-07-22
- Inadvertent Terminations : 2011-07-15
- Election by Small Business Corporation : 2011-07-15
- Inadvertent Terminations : 2011-07-15
- Eligible v. Ineligible : 2011-07-15
- Eligible v. Ineligible : 2011-07-15
- Late Elections : 2011-07-15
- Definitions : 2011-07-08
- Late Elections : 2011-07-08
- Inadvertent Terminations : 2011-07-08
- Late Elections : 2011-07-01
- Eligible v. Ineligible : 2011-07-01
- Election by Small Business Corporation : 2011-07-01
- Election After Termination : 2011-07-01
- Late Elections : 2011-07-01
- Late Elections : 2011-07-01
- Inadvertent Terminations : 2011-07-01
- Late Elections : 2011-07-01
- Passive Investment Income : 2011-06-24
- Passive Investment Income : 2011-06-24
- Late Elections : 2011-06-24
- Late Elections : 2011-06-24
- Late Elections : 2011-06-17
- Late Elections : 2011-06-17
- Late Elections : 2011-06-17
- Inadvertent Terminations : 2011-06-10
- Inadvertent Terminations : 2011-06-10
- Late Elections : 2011-06-10
- Late Elections : 2011-06-10
- Inadvertent Terminations : 2011-06-10
- Termination of Election : 2011-06-10
- Ceases to be Small Business Corporation : 2011-06-10
- Inadvertent Terminations : 2011-06-10
- Inadvertent Terminations : 2011-06-10
- Inadvertent Terminations : 2011-06-10
- Inadvertent Terminations : 2011-06-10
- Late Elections : 2011-06-10
- Late Elections : 2011-06-03
- Eligible v. Ineligible : 2011-06-03
- Election by Small Business Corporation : 2011-06-03
- Inadvertent Terminations : 2011-06-03
- Qualified Subchapter S Subsidiary : 2011-06-03
- Late Elections : 2011-06-03
- Inadvertent Terminations : 2011-06-03
- Inadvertent Terminations : 2011-06-03
- Passive Investment Income : 2011-06-03
- Late Elections : 2011-05-27
- Late Elections : 2011-05-27
- Late Elections : 2011-05-13
- Inadvertent Terminations : 2011-05-13
- Late Elections : 2011-05-13
- Passive Investment Income : 2011-05-13
- Late Elections : 2011-05-13
- Late Elections : 2011-05-13
- Late Elections : 2011-05-13
- Election by Small Business Corporation : 2011-05-13
- Qualified Subchapter S Trusts : 2011-05-13
- Election by Small Business Corporation : 2011-05-13
- Separate Share Rule : 2011-05-13
- Late Elections : 2011-05-06
- Passive Investment Income : 2011-05-06
- Inadvertent Terminations : 2011-05-06
- Late Elections : 2011-05-06
- Inadvertent Terminations : 2011-05-06
- Election by Small Business Corporation : 2011-04-29
- Election After Termination : 2011-04-29
- Inadvertent Terminations : 2011-04-29
- Election by Small Business Corporation : 2011-04-29
- Inadvertent Terminations : 2011-04-29
- Late Elections : 2011-04-29
- Inadvertent Terminations : 2011-04-29
- Passive Investment Income : 2011-04-29
- Inadvertent Terminations : 2011-04-29
- Passive Investment Income : 2011-04-29
- Late Elections : 2011-04-22
- Election by Small Business Corporation : 2011-04-22
- Late Elections : 2011-04-22
- Late Elections : 2011-04-22
- Persons Treated as Grantors : 2011-04-22
- Termination of Election : 2011-04-22
- Inadvertent Terminations : 2011-04-15
- Qualified Subchapter S Subsidiary : 2011-04-15
- Late Elections : 2011-04-15
- Late Elections : 2011-04-08
- Late Elections : 2011-04-08
- Inadvertent Terminations : 2011-04-08
- Late Elections : 2011-04-01
- Late Elections : 2011-04-01
- Late Elections : 2011-04-01
- Inadvertent Terminations : 2011-04-01
- Inadvertent Terminations : 2011-04-01
- Late Elections : 2011-03-25
- Late Elections : 2011-03-25
- Late Elections : 2011-03-11
- Election by Small Business Corporation : 2011-03-11
- Inadvertent Terminations : 2011-03-11
- Inadvertent Terminations : 2011-03-11
- Passive Investment Income : 2011-03-11
- Late Elections : 2011-03-04
- Election by Small Business Corporation : 2011-03-04
- Late Elections : 2011-03-04
- Late Elections : 2011-03-04
- Inadvertent Terminations : 2011-02-25
- Late Elections : 2011-02-25
- Late Elections : 2011-02-25
- Late Elections : 2011-02-25
- Inadvertent Terminations : 2011-02-25
- Late Elections : 2011-02-18
- Election by Small Business Corporation : 2011-02-18
- Inadvertent Terminations : 2011-02-11
- Inadvertent Terminations : 2011-02-11
- Late Elections : 2011-02-11
- Termination of Election : 2011-02-11
- Ceases to be Small Business Corporation : 2011-02-11
- Late Elections : 2011-02-04
- Inadvertent Terminations : 2011-02-04
- Election by Small Business Corporation : 2011-02-04
- Inadvertent Terminations : 2011-02-04
- Inadvertent Terminations : 2011-01-28
- Late Elections : 2011-01-28
- Election by Small Business Corporation : 2011-01-28
- Inadvertent Terminations : 2011-01-28
- More than One Class of Stock : 2011-01-28
- Late Elections : 2011-01-28
- Late Elections : 2011-01-28
- Late Elections : 2011-01-28
- Late Elections : 2011-01-28
- Late Elections : 2011-01-28
- Inadvertent Terminations : 2011-01-28
- Inadvertent Terminations : 2011-01-28
- Late Elections : 2011-01-21
- Inadvertent Terminations : 2011-01-21
- Inadvertent Terminations : 2011-01-21
- Late Elections : 2011-01-21
- Late Elections : 2011-01-14
- Late Elections : 2011-01-14
- Late Elections : 2011-01-14
- Late Elections : 2011-01-14
- Inadvertent Terminations : 2011-01-14
- Inadvertent Terminations : 2011-01-14
- More than One Class of Stock : 2011-01-14
- Late Elections : 2011-01-14
- Late Elections : 2011-01-14
- Late Elections : 2010-12-23
- Late Elections : 2010-12-23
- Election by Small Business Corporation : 2010-12-23
- Late Elections : 2010-12-23
- Late Elections : 2010-12-23
- Inadvertent Terminations : 2010-12-23
- Late Elections : 2010-12-23
- Election by Small Business Corporation : 2010-12-23
- Shareholder Consent : 2010-12-23
- Late Elections : 2010-12-23
- Late Elections : 2010-12-17
- Inadvertent Terminations : 2010-12-17
- Late Elections : 2010-12-17
- Eligible v. Ineligible : 2010-12-17
- Inadvertent Terminations : 2010-12-17
- Election by Small Business Corporation : 2010-12-17
- Termination of Election : 2010-12-17
- Ceases to be Small Business Corporation : 2010-12-17
- Election After Termination : 2010-12-17
- Inadvertent Terminations : 2010-12-17
- Late Elections : 2010-12-17
- Late Elections : 2010-12-17
- Election by Small Business Corporation : 2010-12-17
- Late Elections : 2010-12-17
- Late Elections : 2010-12-17
- Passive Investment Income : 2010-12-17
- Late Elections : 2010-12-10
- Late Elections : 2010-12-10
- Late Elections : 2010-12-10
- Late Elections : 2010-12-10
- Late Elections : 2010-12-10
- Late Elections : 2010-12-10
- Late Elections : 2010-12-03
- Inadvertent Terminations : 2010-12-03
- Eligible v. Ineligible : 2010-12-03
- Election by Small Business Corporation : 2010-12-03
- Inadvertent Terminations : 2010-12-03
- Qualified Subchapter S Trusts : 2010-12-03
- Inadvertent Terminations : 2010-11-26
- Persons Treated as Grantors : 2010-11-26
- Late Elections : 2010-11-26
- Election After Termination : 2010-11-26
- Late Elections : 2010-11-26
- Late Elections : 2010-11-26
- Late Elections : 2010-11-26
- Late Elections : 2010-11-26
- Late Elections : 2010-11-26
- Late Elections : 2010-11-26
- Inadvertent Terminations : 2010-11-19
- Passive Investment Income : 2010-11-19
- Election by Small Business Corporation : 2010-11-19
- Termination of Election : 2010-11-19
- Late Elections : 2010-11-19
- Inadvertent Terminations : 2010-11-19
- Inadvertent Terminations : 2010-11-12
- Passive Investment Income : 2010-11-12
- Inadvertent Terminations : 2010-11-12
- Inadvertent Terminations : 2010-11-12
- Inadvertent Terminations : 2010-11-12
- Late Elections : 2010-11-05
- Late Elections : 2010-10-29
- Election by Small Business Corporation : 2010-10-29
- Late Elections : 2010-10-29
- Late Elections : 2010-10-29
- Inadvertent Terminations : 2010-10-22
- Late Elections : 2010-10-22
- Late Elections : 2010-10-22
- Inadvertent Terminations : 2010-10-22
- Late Elections : 2010-10-22
- Inadvertent Terminations : 2010-10-22
- Tax Imposed On Certain Passive Investment Income : 2010-10-22
- Late Elections : 2010-10-22
- More than One Class of Stock : 2010-10-22
- Election by Small Business Corporation : 2010-10-22
- Inadvertent Terminations : 2010-10-22
- Other : 2010-10-15
- Late Elections : 2010-10-15
- Other : 2010-10-15
- Late Elections : 2010-10-15
- Other : 2010-10-15
- Late Elections : 2010-10-15
- Other : 2010-10-15
- Late Elections : 2010-10-15
- Late Elections : 2010-10-15
- Qualified Subchapter S Trusts : 2010-10-15
- Late Elections : 2010-10-08
- Inadvertent Terminations : 2010-10-08
- Late Elections : 2010-10-01
- Late Elections : 2010-10-01
- Election by Small Business Corporation : 2010-10-01
- Inadvertent Terminations : 2010-10-01
- Late Elections : 2010-09-24
- Election by Small Business Corporation : 2010-09-24
- Inadvertent Terminations : 2010-09-24
- More than One Class of Stock : 2010-09-24
- Late Elections : 2010-09-17
- Late Elections : 2010-09-17
- Election by Small Business Corporation : 2010-09-17
- Inadvertent Terminations : 2010-09-17
- Eligible v. Ineligible : 2010-09-17
- Inadvertent Terminations : 2010-09-10
- Late Elections : 2010-09-10
- Election by Small Business Corporation : 2010-09-10
- Extension of Time for Making Certain Elections : 2010-09-10
- Election by Small Business Corporation : 2010-09-10
- Qualified Subchapter S Subsidiary : 2010-09-10
- Late Elections : 2010-09-03
- Inadvertent Terminations : 2010-09-03
- Inadvertent Terminations : 2010-09-03
- Late Elections : 2010-09-03
- Election by Small Business Corporation : 2010-09-03
- Inadvertent Terminations : 2010-08-27
- Late Elections : 2010-08-27
- Termination of Election : 2010-08-27
- Ceases to be Small Business Corporation : 2010-08-27
- Late Elections : 2010-08-27
- Late Elections : 2010-08-27
- Eligible v. Ineligible : 2010-08-27
- Election by Small Business Corporation : 2010-08-27
- Inadvertent Terminations : 2010-08-27
- Late Elections : 2010-08-27
- Inadvertent Terminations : 2010-08-20
- Election by Small Business Corporation : 2010-08-20
- Late Elections : 2010-08-20
- Late Elections : 2010-08-20
- Definitions : 2010-08-20
- Late Elections : 2010-08-20
- Inadvertent Terminations : 2010-08-13
- Late Elections : 2010-08-13
- Election by Small Business Corporation : 2010-08-13
- Inadvertent Terminations : 2010-08-13
- Election by Small Business Corporation : 2010-08-13
- Late Elections : 2010-08-13
- Late Elections : 2010-08-13
- Late Elections : 2010-08-13
- Inadvertent Terminations : 2010-08-13
- Late Elections : 2010-08-13
- Termination of Election : 2010-08-13
- Ceases to be Small Business Corporation : 2010-08-13
- Inadvertent Terminations : 2010-08-13
- Inadvertent Terminations : 2010-08-06
- Late Elections : 2010-08-06
- Passive Investment Income : 2010-07-30
- Tax Imposed On Certain Passive Investment Income : 2010-07-30
- Late Elections : 2010-07-30
- Election by Small Business Corporation : 2010-07-30
- Inadvertent Terminations : 2010-07-30
- Late Elections : 2010-07-30
- Shareholder Consent : 2010-07-30
- Late Elections : 2010-07-30
- Inadvertent Terminations : 2010-07-30
- Late Elections : 2010-07-30
- Late Elections : 2010-07-23
- Passive Investment Income : 2010-07-23
- Termination of Election : 2010-07-23
- Late Elections : 2010-07-23
- Inadvertent Terminations : 2010-07-23
- Late Elections : 2010-07-23
- Termination of Election : 2010-07-23
- Ceases to be Small Business Corporation : 2010-07-23
- Late Elections : 2010-07-23
- Late Elections : 2010-07-16
- Inadvertent Terminations : 2010-07-16
- Late Elections : 2010-07-16
- Late Elections : 2010-07-16
- Late Elections : 2010-07-09
- Late Elections : 2010-07-09
- Late Elections : 2010-07-09
- Late Elections : 2010-07-09
- Late Elections : 2010-07-09
- Late Elections : 2010-07-09
- Passive Investment Income : 2010-07-09
- Late Elections : 2010-07-09
- Inadvertent Terminations : 2010-07-09
- Late Elections : 2010-07-09
- Inadvertent Terminations : 2010-07-09
- Late Elections : 2010-07-02
- Late Elections : 2010-07-02
- Late Elections : 2010-07-02
- Eligible v. Ineligible : 2010-07-02
- Election by Small Business Corporation : 2010-07-02
- Late Elections : 2010-07-02
- Late Elections : 2010-07-02
- Late Elections : 2010-07-02
- Late Elections : 2010-07-02
- Termination of Election : 2010-07-02
- Late Elections : 2010-07-02
- Late Elections : 2010-07-02
- Late Elections : 2010-07-02
- Late Elections : 2010-06-25
- Passive Investment Income : 2010-06-25
- Election by Small Business Corporation : 2010-06-25
- Termination of Election : 2010-06-25
- Passive Investment Income : 2010-06-25
- Election by Small Business Corporation : 2010-06-25
- Termination of Election : 2010-06-25
- Inadvertent Terminations : 2010-06-25
- Late Elections : 2010-06-25
- Late Elections : 2010-06-25
- Late Elections : 2010-06-25
- Shareholder Consent : 2010-06-25
- Late Elections : 2010-06-25
- Late Elections : 2010-06-18
- Inadvertent Terminations : 2010-05-21
- Election by Small Business Corporation : 2010-05-21
- Late Elections : 2010-05-14
- Late Elections : 2010-05-14
- Eligible v. Ineligible : 2010-05-14
- Election by Small Business Corporation : 2010-05-14
- Late Elections : 2010-05-14
- Inadvertent Terminations : 2010-05-14
- Extension of Time for Making Certain Elections : 2010-05-14
- Late Elections : 2010-05-14
- Qualified Subchapter S Subsidiary : 2010-05-14
- Late Elections : 2010-04-30
- Inadvertent Terminations : 2010-04-30
- Late Elections : 2010-04-30
- Election by Small Business Corporation : 2010-04-30
- Shareholder Consent : 2010-04-30
- Inadvertent Terminations : 2010-04-30
- Inadvertent Terminations : 2010-04-30
- Shareholder Consent : 2010-04-30
- Inadvertent Terminations : 2010-04-30
- Late Elections : 2010-04-30
- Inadvertent Terminations : 2010-04-30
- Qualified Subchapter S Trusts : 2010-04-30
- Late Elections : 2010-04-30
- Election by Small Business Corporation : 2010-04-30
- Late Elections : 2010-04-23
- Inadvertent Terminations : 2010-04-23
- Late Elections : 2010-04-23
- Eligible v. Ineligible : 2010-04-23
- Election by Small Business Corporation : 2010-04-23
- Late Elections : 2010-04-23
- Eligible v. Ineligible : 2010-04-23
- Election by Small Business Corporation : 2010-04-23
- Election by Small Business Corporation : 2010-04-23
- Late Elections : 2010-04-23
- Eligible v. Ineligible : 2010-04-23
- Election by Small Business Corporation : 2010-04-23
- Inadvertent Terminations : 2010-04-23
- Inadvertent Terminations : 2010-04-23
- Inadvertent Terminations : 2010-04-23
- Extension of Time for Making Certain Elections : 2010-04-23
- Definitions : 2010-04-23
- Late Elections : 2010-04-23
- Election by Small Business Corporation : 2010-04-23
- Late Elections : 2010-04-16
- Late Elections : 2010-04-16
- Inadvertent Terminations : 2010-04-16
- Qualified Subchapter S Trusts : 2010-04-16
- Inadvertent Terminations : 2010-04-16
- Late Elections : 2010-04-09
- Election by Small Business Corporation : 2010-04-09
- Late Elections : 2010-04-09
- Election by Small Business Corporation : 2010-04-09
- Late Elections : 2010-04-09
- Inadvertent Terminations : 2010-04-09
- Late Elections : 2010-04-02
- Late Elections : 2010-04-02
- Late Elections : 2010-04-02
- Late Elections : 2010-03-19
- Late Elections : 2010-03-19
- Inadvertent Terminations : 2010-03-19
- Late Elections : 2010-03-12
- Inadvertent Terminations : 2010-03-12
- Late Elections : 2010-03-12
- Late Elections : 2010-03-12
- Inadvertent Terminations : 2010-03-12
- Inadvertent Terminations : 2010-03-12
- Late Elections : 2010-02-26
- Late Elections : 2010-02-26
- Late Elections : 2010-02-26
- Late Elections : 2010-02-26
- Late Elections : 2010-02-19
- Late Elections : 2010-02-19
- Eligible v. Ineligible : 2010-02-19
- Election by Small Business Corporation : 2010-02-19
- Late Elections : 2010-02-19
- Inadvertent Terminations : 2010-02-12
- Late Elections : 2010-02-12
- Late Elections : 2010-02-12
- Late Elections : 2010-02-12
- Inadvertent Terminations : 2010-02-12
- Qualified Subchapter S Trusts : 2010-02-12
- Late Elections : 2010-02-12
- Inadvertent Terminations : 2010-02-12
- Late Elections : 2010-02-05
- Passive Investment Income : 2010-02-05
- Late Elections : 2010-02-05
- Late Elections : 2010-02-05
- Late Elections : 2010-01-29
- Late Elections : 2010-01-29
- Definitions : 2010-01-29
- Late Elections : 2010-01-29
- Late Elections : 2010-01-22
- Inadvertent Terminations : 2010-01-22
- Qualified Subchapter S Trusts : 2010-01-22
- Late Elections : 2010-01-15
- Late Elections : 2010-01-15
- Inadvertent Terminations : 2010-01-15
- Termination of Election : 2010-01-15
- Consolidated Returns for Subsequent Years : 2010-01-15
- Separate Return Years : 2010-01-15
- Inadvertent Terminations : 2010-01-08
- Election by Small Business Corporation : 2010-01-08
- Inadvertent Terminations : 2010-01-08
- Election by Small Business Corporation : 2010-01-08
- Inadvertent Terminations : 2010-01-08
- Election by Small Business Corporation : 2010-01-08
- Inadvertent Terminations : 2010-01-01
- Inadvertent Terminations : 2009-12-25
- Late Elections : 2009-12-25
- Late Elections : 2009-12-25
- Late Elections : 2009-12-25
- Inadvertent Terminations : 2009-12-25
- Inadvertent Terminations : 2009-12-25
- Late Elections : 2009-12-25
- Late Elections : 2009-12-25
- Late Elections : 2009-12-25
- Late Elections : 2009-12-25
- Inadvertent Terminations : 2009-12-25
- Passive Investment Income : 2009-12-25
- Late Elections : 2009-12-18
- Late Elections : 2009-12-18
- Late Elections : 2009-12-18
- Late Elections : 2009-12-11
- Late Elections : 2009-12-04
- Late Elections : 2009-12-04
- Late Elections : 2009-12-04
- Inadvertent Terminations : 2009-12-04
- Inadvertent Terminations : 2009-12-04
- Late Elections : 2009-12-04
- Late Elections : 2009-11-20
- Late Elections : 2009-11-20
- Late Elections : 2009-11-20
- Extension of Time for Making Certain Elections : 2009-11-20
- Late Elections : 2009-11-20
- Late Elections : 2009-11-20
- Inadvertent Terminations : 2009-11-20
- Extension of Time for Making Certain Elections : 2009-11-20
- Late Elections : 2009-11-20
- Inadvertent Terminations : 2009-11-20
- Tax Imposed On Certain Passive Investment Income : 2009-11-20
- Late Elections : 2009-11-13
- Inadvertent Terminations : 2009-11-13
- Inadvertent Terminations : 2009-11-13
- Inadvertent Terminations : 2009-11-13
- Inadvertent Terminations : 2009-11-13
- Late Elections : 2009-11-13
- Late Elections : 2009-11-13
- Late Elections : 2009-11-13
- Eligible v. Ineligible : 2009-11-13
- Election by Small Business Corporation : 2009-11-13
- Inadvertent Terminations : 2009-11-13
- Late Elections : 2009-11-13
- Inadvertent Terminations : 2009-11-13
- Inadvertent Terminations : 2009-11-13
- Election by Small Business Corporation : 2009-11-13
- Extension of Time for Making Certain Elections : 2009-11-13
- Late Elections : 2009-11-13
- Late Elections : 2009-11-06
- Late Elections : 2009-11-06
- Late Elections : 2009-11-06
- Late Elections : 2009-11-06
- Inadvertent Terminations : 2009-11-06
- Extension of Time for Making Certain Elections : 2009-11-06
- More than One Class of Stock : 2009-11-06
- Eligible v. Ineligible : 2009-11-06
- Qualified Subchapter S Subsidiary : 2009-11-06
- Inadvertent Terminations : 2009-11-06
- Late Elections : 2009-10-30
- Late Elections : 2009-10-30
- Late Elections : 2009-10-30
- Inadvertent Terminations : 2009-10-30
- Inadvertent Terminations : 2009-10-30
- Late Elections : 2009-10-30
- Inadvertent Terminations : 2009-10-30
- Late Elections : 2009-10-23
- Late Elections : 2009-10-23
- Late Elections : 2009-10-23
- Inadvertent Terminations : 2009-10-16
- Inadvertent Terminations : 2009-10-16
- Election by Small Business Corporation : 2009-10-16
- Inadvertent Terminations : 2009-10-16
- Election by Small Business Corporation : 2009-10-16
- Inadvertent Terminations : 2009-10-16
- Late Elections : 2009-10-16
- Inadvertent Terminations : 2009-10-16
- Late Elections : 2009-10-16
- Inadvertent Terminations : 2009-10-16
- Election by Small Business Corporation : 2009-10-09
- Qualified Subchapter S Subsidiary : 2009-10-09
- Change in Identity, etc. Type F : 2009-10-09
- Extension of Time for Making Certain Elections : 2009-10-09
- Definitions : 2009-10-09
- Late Elections : 2009-10-09
- Election by Small Business Corporation : 2009-10-09
- Inadvertent Terminations : 2009-10-09
- Inadvertent Terminations : 2009-10-02
- Late Elections : 2009-10-02
- Late Elections : 2009-10-02
- Inadvertent Terminations : 2009-10-02
- Inadvertent Terminations : 2009-09-25
- Inadvertent Terminations : 2009-09-25
- Late Elections : 2009-09-25
- Eligible v. Ineligible : 2009-09-25
- Election by Small Business Corporation : 2009-09-25
- Late Elections : 2009-09-25
- Inadvertent Terminations : 2009-09-18
- Definitions : 2009-09-18
- Late Elections : 2009-09-18
- Inadvertent Terminations : 2009-09-11
- Passive Investment Income : 2009-09-11
- Tax Imposed On Certain Passive Investment Income : 2009-09-11
- Passive Investment Income : 2009-09-11
- Late Elections : 2009-09-11
- Inadvertent Terminations : 2009-09-11
- S Termination Year : 2009-09-04
- Late Elections : 2009-08-28
- Inadvertent Terminations : 2009-08-28
- Qualified Subchapter S Trusts : 2009-08-28
- Late Elections : 2009-08-28
- Inadvertent Terminations : 2009-08-28
- Definitions : 2009-08-28
- More than One Class of Stock : 2009-08-28
- Eligible v. Ineligible : 2009-08-28
- Election by Small Business Corporation : 2009-08-28
- Inadvertent Terminations : 2009-08-28
- Definitions : 2009-08-28
- More than One Class of Stock : 2009-08-28
- Eligible v. Ineligible : 2009-08-28
- Election by Small Business Corporation : 2009-08-28
- Election by Small Business Corporation : 2009-08-21
- Inadvertent Terminations : 2009-08-21
- Definitions : 2009-08-21
- More than One Class of Stock : 2009-08-21
- Eligible v. Ineligible : 2009-08-21
- Election by Small Business Corporation : 2009-08-21
- Inadvertent Terminations : 2009-08-21
- Passive Investment Income : 2009-08-21
- Late Elections : 2009-08-21
- Inadvertent Terminations : 2009-08-21
- Inadvertent Terminations : 2009-08-21
- Election by Small Business Corporation : 2009-08-21
- Inadvertent Terminations : 2009-08-14
- More than One Class of Stock : 2009-08-14
- Eligible v. Ineligible : 2009-08-14
- Inadvertent Terminations : 2009-08-07
- Election by Small Business Corporation : 2009-08-07
- Late Elections : 2009-08-07
- Election by Small Business Corporation : 2009-08-07
- Election by Small Business Corporation : 2009-08-07
- Late Elections : 2009-08-07
- Late Elections : 2009-08-07
- Passive Investment Income : 2009-08-07
- Passive Investment Income : 2009-08-07
- Election by Small Business Corporation : 2009-08-07
- Late Elections : 2009-07-31
- Election by Small Business Corporation : 2009-07-31
- Inadvertent Terminations : 2009-07-31
- Qualified Subchapter S Trusts : 2009-07-31
- Inadvertent Terminations : 2009-07-31
- Late Elections : 2009-07-31
- Late Elections : 2009-07-31
- Late Elections : 2009-07-24
- Inadvertent Terminations : 2009-07-24
- Passive Investment Income : 2009-07-24
- Tax Imposed On Certain Passive Investment Income : 2009-07-24
- Late Elections : 2009-07-24
- Election by Small Business Corporation : 2009-07-24
- Election by Small Business Corporation : 2009-07-17
- Election by Small Business Corporation : 2009-07-17
- Inadvertent Terminations : 2009-07-17
- Election by Small Business Corporation : 2009-07-17
- Inadvertent Terminations : 2009-07-10
- Passive Investment Income : 2009-07-10
- Election by Small Business Corporation : 2009-07-10
- Termination of Election : 2009-07-10
- Inadvertent Terminations : 2009-07-10
- Inadvertent Terminations : 2009-07-10
- Late Elections : 2009-07-10
- Eligible v. Ineligible : 2009-07-10
- Election by Small Business Corporation : 2009-07-10
- Late Elections : 2009-07-10
- Late Elections : 2009-07-10
- Inadvertent Terminations : 2009-07-02
- Election by Small Business Corporation : 2009-07-02
- Election by Small Business Corporation : 2009-07-02
- Inadvertent Terminations : 2009-07-02
- Definitions : 2009-07-02
- Election by Small Business Corporation : 2009-07-02
- Electing Small Business Trusts : 2009-07-02
- Certain Trusts Permitted as Shareholders : 2009-07-02
- Late Elections : 2009-07-02
- Qualified Subchapter S Subsidiary : 2009-07-02
- Late Elections : 2009-07-02
- Late Elections : 2009-07-02
- Inadvertent Terminations : 2009-07-02
- Inadvertent Terminations : 2009-07-02
- Late Elections : 2009-07-02
- Inadvertent Terminations : 2009-06-26
- Qualified Subchapter S Subsidiary : 2009-06-26
- Late Elections : 2009-06-26
- Late Elections : 2009-06-26
- Late Elections : 2009-06-19
- Late Elections : 2009-06-19
- Inadvertent Terminations : 2009-06-19
- Election by Small Business Corporation : 2009-06-19
- Inadvertent Terminations : 2009-06-19
- Electing Small Business Trusts : 2009-06-19
- Late Elections : 2009-06-19
- Late Elections : 2009-06-12
- Late Elections : 2009-06-12
- Inadvertent Terminations : 2009-06-12
- Qualified Subchapter S Trusts : 2009-06-12
- Late Elections : 2009-06-12
- Inadvertent Terminations : 2009-06-12
- Electing Small Business Trusts : 2009-06-12
- Late Elections : 2009-06-12
- Late Elections : 2009-06-12
- Late Elections : 2009-06-12
- Late Elections : 2009-06-05
- Late Elections : 2009-06-05
- Inadvertent Terminations : 2009-06-05
- Late Elections : 2009-05-29
- Late Elections : 2009-05-29
- Late Elections : 2009-05-22
- Election by Small Business Corporation : 2009-05-22
- Inadvertent Terminations : 2009-05-22
- Inadvertent Terminations : 2009-05-22
- Late Elections : 2009-05-22
- Inadvertent Terminations : 2009-05-22
- Late Elections : 2009-05-22
- Inadvertent Terminations : 2009-05-22
- Late Elections : 2009-05-08
- Late Elections : 2009-05-08
- Eligible v. Ineligible : 2009-05-08
- Election by Small Business Corporation : 2009-05-08
- Late Elections : 2009-05-08
- Late Elections : 2009-05-08
- Late Elections : 2009-05-08
- Inadvertent Terminations : 2009-05-08
- Late Elections : 2009-05-01
- Inadvertent Terminations : 2009-05-01
- Inadvertent Terminations : 2009-04-24
- Inadvertent Terminations : 2009-04-24
- Late Elections : 2009-04-24
- Election by Small Business Corporation : 2009-04-24
- Late Elections : 2009-04-24
- Inadvertent Terminations : 2009-04-24
- Definitions : 2009-04-24
- Late Elections : 2009-04-24
- Late Elections : 2009-04-24
- Inadvertent Terminations : 2009-04-24
- Election by Small Business Corporation : 2009-04-24
- Inadvertent Terminations : 2009-04-24
- Late Elections : 2009-04-17
- Election by Small Business Corporation : 2009-04-17
- Late Elections : 2009-04-17
- Election by Small Business Corporation : 2009-04-17
- Late Elections : 2009-04-17
- Inadvertent Terminations : 2009-04-17
- Extension of Time for Making Certain Elections : 2009-04-17
- Qualified Subchapter S Subsidiary : 2009-04-17
- Late Elections : 2009-04-10
- Late Elections : 2009-04-10
- Late Elections : 2009-04-10
- Inadvertent Terminations : 2009-04-10
- Late Elections : 2009-04-10
- Late Elections : 2009-04-10
- Inadvertent Terminations : 2009-04-10
- Inadvertent Terminations : 2009-04-10
- Inadvertent Terminations : 2009-04-10
- Inadvertent Terminations : 2009-04-10
- Eligible v. Ineligible : 2009-04-10
- Qualified Subchapter S Subsidiary : 2009-04-10
- Split-Off : 2009-04-10
- Complete Liquidation of Subsidiaries : 2009-04-10
- Ineligible Corporation : 2009-04-10
- Assets for Control of Transferee Type D : 2009-04-10
- Tax Imposed On Certain Built-In Gains for Corporations Electing S Status After 12 31 86 : 2009-04-10
- Late Elections : 2009-04-03
- Late Elections : 2009-04-03
- Inadvertent Terminations : 2009-04-03
- Late Elections : 2009-04-03
- Extension of Time for Making Certain Elections : 2009-04-03
- Late Elections : 2009-04-03
- Qualified Subchapter S Subsidiary : 2009-04-03
- Termination of Election : 2009-04-03
- Inadvertent Terminations : 2009-04-03
- Termination of Election : 2009-04-03
- Inadvertent Terminations : 2009-03-27
- Inadvertent Terminations : 2009-03-20
- Definitions : 2009-03-06
- Election by Small Business Corporation : 2009-03-06
- Late Elections : 2009-03-06
- Late Elections : 2009-03-06
- Late Elections : 2009-03-06
- Extension of Time for Making Certain Elections : 2009-03-06
- Definitions : 2009-03-06
- More than One Class of Stock : 2009-03-06
- Termination of Election : 2009-03-06
- Certain Trusts Permitted as Shareholders : 2009-03-06
- Extension of Time for Making Certain Elections : 2009-03-06
- Definitions : 2009-03-06
- More than One Class of Stock : 2009-03-06
- Termination of Election : 2009-03-06
- Certain Trusts Permitted as Shareholders : 2009-03-06
- Inadvertent Terminations : 2009-02-27
- Inadvertent Terminations : 2009-02-27
- Late Elections : 2009-02-27
- Inadvertent Terminations : 2009-02-27
- Late Elections : 2009-02-27
- Inadvertent Terminations : 2009-02-27
- Late Elections : 2009-02-27
- Late Elections : 2009-02-27
- Inadvertent Terminations : 2009-02-27
- Late Elections : 2009-02-20
- Extension of Time for Making Certain Elections : 2009-02-20
- Definitions : 2009-02-20
- Late Elections : 2009-02-20
- Inadvertent Terminations : 2009-02-20
- Inadvertent Terminations : 2009-02-20
- Shareholder Consent : 2009-02-20
- Electing Small Business Trusts : 2009-02-20
- Inadvertent Terminations : 2009-02-20
- Late Elections : 2009-02-20
- Late Elections : 2009-02-13
- Eligible v. Ineligible : 2009-02-13
- Late Elections : 2009-02-13
- Late Elections : 2009-02-13
- Inadvertent Terminations : 2009-02-13
- Late Elections : 2009-02-06
- Late Elections : 2009-02-06
- Inadvertent Terminations : 2009-02-06
- Qualified Subchapter S Trusts : 2009-02-06
- Inadvertent Terminations : 2009-02-06
- Inadvertent Terminations : 2009-02-06
- Late Elections : 2009-02-06
- Late Elections : 2009-02-06
- Late Elections : 2009-02-06
- Late Elections : 2009-02-06
- Inadvertent Terminations : 2009-02-06
- Passive Investment Income : 2009-02-06
- Tax Imposed On Certain Passive Investment Income : 2009-02-06
- Late Elections : 2009-02-06
- Termination of Election : 2009-02-06
- Late Elections : 2009-02-06
- Late Elections : 2009-02-06
- Late Elections : 2009-02-06
- Late Elections : 2009-01-30
- Late Elections : 2009-01-30
- Inadvertent Terminations : 2009-01-30
- Late Elections : 2009-01-30
- Inadvertent Terminations : 2009-01-30
- Election by Small Business Corporation : 2009-01-30
- Late Elections : 2009-01-30
- Passive Investment Income : 2009-01-30
- Passive Investment Income : 2009-01-30
- Late Elections : 2009-01-23
- Late Elections : 2009-01-16
- Late Elections : 2009-01-16
- Inadvertent Terminations : 2009-01-16
- Inadvertent Terminations : 2009-01-16
- Late Elections : 2009-01-16
- Late Elections : 2009-01-16
- Inadvertent Terminations : 2009-01-16
- Extension of Time for Making Certain Elections : 2009-01-16
- Late Elections : 2009-01-16
- Termination of Election : 2009-01-09
- Termination of Election : 2009-01-09
- Termination of Election : 2009-01-09
- Termination of Election : 2009-01-09
- Termination of Election : 2009-01-09
- Inadvertent Terminations : 2009-01-09
- Inadvertent Terminations : 2009-01-02
- Inadvertent Terminations : 2009-01-02
- Termination of Election : 2009-01-02
- Inadvertent Terminations : 2009-01-02
- Election by Small Business Corporation : 2009-01-02
- Inadvertent Terminations : 2008-12-26
- Late Elections : 2008-12-19
- Late Elections : 2008-12-19
- Election by Small Business Corporation : 2008-12-19
- Inadvertent Terminations : 2008-12-19
- Electing Small Business Trusts : 2008-12-19
- Inadvertent Terminations : 2008-12-19
- Election After Termination : 2008-12-19
- Inadvertent Terminations : 2008-12-12
- Extension of Time for Making Certain Elections : 2008-12-05
- Definitions : 2008-12-05
- Late Elections : 2008-12-05
- Late Elections : 2008-12-05
- Late Elections : 2008-12-05
- Revocation : 2008-11-28
- Late Elections : 2008-11-28
- Inadvertent Terminations : 2008-11-21
- Inadvertent Terminations : 2008-11-21
- Inadvertent Terminations : 2008-11-21
- Late Elections : 2008-11-21
- Inadvertent Terminations : 2008-11-21
- Late Elections : 2008-11-21
- Late Elections : 2008-11-21
- Late Elections : 2008-11-21
- Late Elections : 2008-11-14
- Late Elections : 2008-11-14
- Inadvertent Terminations : 2008-11-07
- Inadvertent Terminations : 2008-11-07
- Electing Small Business Trusts : 2008-11-07
- Late Elections : 2008-11-07
- Late Elections : 2008-11-07
- Late Elections : 2008-11-07
- Late Elections : 2008-11-07
- Late Elections : 2008-11-07
- Late Elections : 2008-11-07
- Inadvertent Terminations : 2008-11-07
- Qualified Subchapter S Trusts : 2008-11-07
- Passive Investment Income : 2008-11-07
- Inadvertent Terminations : 2008-11-07
- Passive Investment Income : 2008-11-07
- Late Elections : 2008-11-07
- Late Elections : 2008-10-31
- Inadvertent Terminations : 2008-10-24
- Late Elections : 2008-10-24
- Inadvertent Terminations : 2008-10-24
- Late Elections : 2008-10-24
- Inadvertent Terminations : 2008-10-24
- Inadvertent Terminations : 2008-10-24
- Inadvertent Terminations : 2008-10-24
- Inadvertent Terminations : 2008-10-24
- Inadvertent Terminations : 2008-10-17
- Inadvertent Terminations : 2008-10-17
- Inadvertent Terminations : 2008-10-17
- Inadvertent Terminations : 2008-10-17
- Inadvertent Terminations : 2008-10-17
- More than One Class of Stock : 2008-10-17
- Late Elections : 2008-10-17
- Late Elections : 2008-10-17
- Late Elections : 2008-10-17
- Late Elections : 2008-10-17
- Inadvertent Terminations : 2008-10-17
- Inadvertent Terminations : 2008-10-17
- Late Elections : 2008-10-17
- Late Elections : 2008-10-17
- Inadvertent Terminations : 2008-10-10
- Inadvertent Terminations : 2008-10-10
- Election by Small Business Corporation : 2008-10-10
- Late Elections : 2008-10-10
- Late Elections : 2008-10-10
- Late Elections : 2008-10-10
- Inadvertent Terminations : 2008-10-10
- Inadvertent Terminations : 2008-10-10
- Late Elections : 2008-10-10
- Passive Investment Income : 2008-10-10
- Passive Investment Income : 2008-10-03
- Termination of Election : 2008-10-03
- Transfer to Corporation Controlled by Transferor : 2008-10-03
- Liabilities in Excess of Basis : 2008-10-03
- Inadvertent Terminations : 2008-10-03
- Inadvertent Terminations : 2008-10-03
- Inadvertent Terminations : 2008-10-03
- Late Elections : 2008-10-03
- Late Elections : 2008-10-03
- Late Elections : 2008-10-03
- Late Elections : 2008-10-03
- Inadvertent Terminations : 2008-10-03
- Inadvertent Terminations : 2008-10-03
- Eligible v. Ineligible : 2008-10-03
- Election by Small Business Corporation : 2008-10-03
- Inadvertent Terminations : 2008-10-03
- Inadvertent Terminations : 2008-10-03
- Late Elections : 2008-09-26
- Late Elections : 2008-09-26
- Eligible v. Ineligible : 2008-09-26
- Passive Investment Income : 2008-09-26
- Late Elections : 2008-09-26
- Late Elections : 2008-09-26
- Inadvertent Terminations : 2008-09-26
- Late Elections : 2008-09-26
- Late Elections : 2008-09-26
- Eligible v. Ineligible : 2008-09-26
- Extension of Time for Making Certain Elections : 2008-09-26
- Definitions : 2008-09-26
- Late Elections : 2008-09-26
- Inadvertent Terminations : 2008-09-26
- Inadvertent Terminations : 2008-09-19
- Late Elections : 2008-09-19
- Late Elections : 2008-09-19
- Inadvertent Terminations : 2008-09-19
- Late Elections : 2008-09-19
- Late Elections : 2008-09-19
- Eligible v. Ineligible : 2008-09-19
- Late Elections : 2008-09-12
- Late Elections : 2008-09-12
- Extension of Time for Making Certain Elections : 2008-09-12
- Definitions : 2008-09-12
- Late Elections : 2008-09-12
- Late Elections : 2008-09-12
- Late Elections : 2008-09-05
- Late Elections : 2008-09-05
- Inadvertent Terminations : 2008-09-05
- Late Elections : 2008-09-05
- Late Elections : 2008-08-29
- Inadvertent Terminations : 2008-08-22
- Late Elections : 2008-08-22
- Late Elections : 2008-08-15
- Passive Investment Income : 2008-08-15
- Inadvertent Terminations : 2008-08-15
- Inadvertent Terminations : 2008-08-15
- Late Elections : 2008-08-08
- Inadvertent Terminations : 2008-08-08
- Inadvertent Terminations : 2008-08-01
- Inadvertent Terminations : 2008-08-01
- Inadvertent Terminations : 2008-08-01
- Late Elections : 2008-08-01
- Inadvertent Terminations : 2008-07-25
- Passive Investment Income : 2008-07-25
- Inadvertent Terminations : 2008-07-25
- Passive Investment Income : 2008-07-25
- Stock Redemption Within Required Period : 2008-07-25
- Definitions : 2008-07-18
- Late Elections : 2008-07-18
- Inadvertent Terminations : 2008-07-18
- Election by Small Business Corporation : 2008-07-18
- Late Elections : 2008-07-11
- Late Elections : 2008-07-11
- Late Elections : 2008-07-11
- Late Elections : 2008-07-11
- Late Elections : 2008-07-11
- Election by Small Business Corporation : 2008-07-11
- Late Elections : 2008-07-11
- Late Elections : 2008-07-11
- Inadvertent Terminations : 2008-07-04
- Inadvertent Terminations : 2008-07-04
- Late Elections : 2008-07-04
- Extension of Time for Making Certain Elections : 2008-07-04
- Late Elections : 2008-07-04
- Late Elections : 2008-07-04
- Late Elections : 2008-07-04
- Late Elections : 2008-07-04
- Inadvertent Terminations : 2008-07-04
- Definitions : 2008-07-04
- Election by Small Business Corporation : 2008-07-04
- Certain Trusts Permitted as Shareholders : 2008-07-04
- Late Elections : 2008-07-04
- Late Elections : 2008-06-20
- Passive Investment Income : 2008-06-20
- Late Elections : 2008-06-20
- Inadvertent Terminations : 2008-06-20
- Passive Investment Income : 2008-06-20
- Passive Investment Income : 2008-06-20
- Inadvertent Terminations : 2008-06-20
- Election by Small Business Corporation : 2008-06-20
- Inadvertent Terminations : 2008-06-20
- Late Elections : 2008-06-20
- Eligible v. Ineligible : 2008-06-20
- Election by Small Business Corporation : 2008-06-20
- Inadvertent Terminations : 2008-06-20
- Inadvertent Terminations : 2008-06-13
- Late Elections : 2008-06-13
- Late Elections : 2008-06-13
- Inadvertent Terminations : 2008-06-13
- Inadvertent Terminations : 2008-06-13
- Inadvertent Terminations : 2008-06-13
- Inadvertent Terminations : 2008-06-06
- Shareholder Consent : 2008-06-06
- Late Elections : 2008-06-06
- Late Elections : 2008-06-06
- Inadvertent Terminations : 2008-06-06
- Late Elections : 2008-05-30
- Late Elections : 2008-05-30
- Inadvertent Terminations : 2008-05-30
- Inadvertent Terminations : 2008-05-30
- Electing Small Business Trusts : 2008-05-30
- Inadvertent Terminations : 2008-05-23
- Late Elections : 2008-05-23
- Late Elections : 2008-05-23
- Late Elections : 2008-05-16
- Late Elections : 2008-05-16
- Inadvertent Terminations : 2008-05-16
- Inadvertent Terminations : 2008-05-16
- Inadvertent Terminations : 2008-05-16
- Late Elections : 2008-05-16
- Inadvertent Terminations : 2008-05-16
- Qualified Subchapter S Trusts : 2008-05-16
- Extension of Time for Making Certain Elections : 2008-05-16
- Late Elections : 2008-05-16
- Inadvertent Terminations : 2008-05-09
- Definitions : 2008-05-02
- Late Elections : 2008-05-02
- Late Elections : 2008-05-02
- Inadvertent Terminations : 2008-05-02
- Inadvertent Terminations : 2008-05-02
- Inadvertent Terminations : 2008-05-02
- Inadvertent Terminations : 2008-05-02
- Inadvertent Terminations : 2008-05-02
- Late Elections : 2008-05-02
- Inadvertent Terminations : 2008-05-02
- Late Elections : 2008-05-02
- Inadvertent Terminations : 2008-04-25
- Election by Small Business Corporation : 2008-04-25
- Late Elections : 2008-04-25
- Passive Investment Income : 2008-04-25
- Late Elections : 2008-04-25
- Late Elections : 2008-04-25
- Inadvertent Terminations : 2008-04-25
- Inadvertent Terminations : 2008-04-25
- Late Elections : 2008-04-25
- Inadvertent Terminations : 2008-04-25
- Inadvertent Terminations : 2008-04-25
- Election After Termination : 2008-04-25
- Late Elections : 2008-04-18
- Eligible v. Ineligible : 2008-04-18
- Election by Small Business Corporation : 2008-04-18
- Late Elections : 2008-04-18
- Late Elections : 2008-04-18
- Inadvertent Terminations : 2008-04-18
- Definitions : 2008-04-18
- Ceases to be Small Business Corporation : 2008-04-18
- Definitions : 2008-04-18
- Ceases to be Small Business Corporation : 2008-04-18
- Definitions : 2008-04-18
- Ceases to be Small Business Corporation : 2008-04-18
- Late Elections : 2008-04-11
- Late Elections : 2008-04-11
- Eligible v. Ineligible : 2008-04-11
- Election by Small Business Corporation : 2008-04-11
- Late Elections : 2008-04-11
- Passive Investment Income : 2008-04-11
- Inadvertent Terminations : 2008-04-11
- Passive Investment Income : 2008-04-11
- Election by Small Business Corporation : 2008-04-11
- Termination of Election : 2008-04-11
- Late Elections : 2008-04-11
- Eligible v. Ineligible : 2008-04-11
- Election by Small Business Corporation : 2008-04-11
- Late Elections : 2008-04-11
- Late Elections : 2008-04-04
- Late Elections : 2008-04-04
- Late Elections : 2008-04-04
- Inadvertent Terminations : 2008-04-04
- Late Elections : 2008-03-28
- Late Elections : 2008-03-28
- Late Elections : 2008-03-28
- Late Elections : 2008-03-28
- Inadvertent Terminations : 2008-03-28
- Inadvertent Terminations : 2008-03-28
- Inadvertent Terminations : 2008-03-28
- Inadvertent Terminations : 2008-03-28
- Late Elections : 2008-03-28
- Eligible v. Ineligible : 2008-03-28
- Election by Small Business Corporation : 2008-03-28
- Inadvertent Terminations : 2008-03-21
- Late Elections : 2008-03-21
- Inadvertent Terminations : 2008-03-21
- Inadvertent Terminations : 2008-03-21
- Inadvertent Terminations : 2008-03-14
- Late Elections : 2008-03-07
- Extension of Time for Making Certain Elections : 2008-03-07
- Late Elections : 2008-03-07
- Late Elections : 2008-02-29
- Definitions : 2008-02-29
- Late Elections : 2008-02-29
- Late Elections : 2008-02-29
- Late Elections : 2008-02-29
- Inadvertent Terminations : 2008-02-29
- Inadvertent Terminations : 2008-02-29
- Late Elections : 2008-02-22
- Passive Investment Income : 2008-02-22
- Inadvertent Terminations : 2008-02-22
- Passive Investment Income : 2008-02-22
- Late Elections : 2008-02-15
- Inadvertent Terminations : 2008-02-15
- Late Elections : 2008-02-08
- Inadvertent Terminations : 2008-02-08
- Election by Small Business Corporation : 2008-02-08
- Inadvertent Terminations : 2008-02-01
- Late Elections : 2008-02-01
- Inadvertent Terminations : 2008-01-25
- Late Elections : 2008-01-25
- Election by Small Business Corporation : 2008-01-25
- Termination of Election : 2008-01-25
- Late Elections : 2008-01-25
- Inadvertent Terminations : 2008-01-25
- Passive Investment Income : 2008-01-25
- Late Elections : 2008-01-25
- Late Elections : 2008-01-18
- Late Elections : 2008-01-18
- Inadvertent Terminations : 2008-01-18
- Inadvertent Terminations : 2008-01-11
- Late Elections : 2008-01-11
- Late Elections : 2008-01-11
- Late Elections : 2008-01-11
- Late Elections : 2008-01-11
- Late Elections : 2008-01-11
- Late Elections : 2008-01-11
- Late Elections : 2008-01-11
- Inadvertent Terminations : 2008-01-11
- Late Elections : 2008-01-11
- Inadvertent Terminations : 2008-01-11
- Election by Small Business Corporation : 2008-01-11
- Inadvertent Terminations : 2008-01-11
- More than One Class of Stock : 2008-01-11
- Eligible v. Ineligible : 2008-01-11
- Passive Investment Income : 2008-01-04
- Inadvertent Terminations : 2008-01-04
- Inadvertent Terminations : 2007-12-28
- Election by Small Business Corporation : 2007-12-28
- Inadvertent Terminations : 2007-12-28
- Passive Investment Income : 2007-12-28
- Inadvertent Terminations : 2007-12-28
- Inadvertent Terminations : 2007-12-28
- Late Elections : 2007-12-28
- Late Elections : 2007-12-28
- Late Elections : 2007-12-28
- Inadvertent Terminations : 2007-12-21
- Late Elections : 2007-12-21
- Inadvertent Terminations : 2007-12-21
- Election by Small Business Corporation : 2007-12-21
- Inadvertent Terminations : 2007-12-14
- Inadvertent Terminations : 2007-12-14
- Late Elections : 2007-12-07
- Inadvertent Terminations : 2007-12-07
- Inadvertent Terminations : 2007-12-07
- Extension of Time for Making Certain Elections : 2007-12-07
- Late Elections : 2007-12-07
- Late Elections : 2007-11-30
- Inadvertent Terminations : 2007-11-30
- Inadvertent Terminations : 2007-11-30
- Inadvertent Terminations : 2007-11-23
- Inadvertent Terminations : 2007-11-16
- Inadvertent Terminations : 2007-11-16
- Late Elections : 2007-11-16
- Inadvertent Terminations : 2007-11-16
- Late Elections : 2007-11-16
- Eligible v. Ineligible : 2007-11-16
- Election by Small Business Corporation : 2007-11-16
- Inadvertent Terminations : 2007-11-09
- Inadvertent Terminations : 2007-11-09
- Election by Small Business Corporation : 2007-11-09
- Late Elections : 2007-11-09
- Inadvertent Terminations : 2007-11-02
- Inadvertent Terminations : 2007-11-02
- Inadvertent Terminations : 2007-11-02
- Late Elections : 2007-11-02
- Late Elections : 2007-10-26
- Late Elections : 2007-10-26
- Termination of Election : 2007-10-26
- Late Elections : 2007-10-26
- Late Elections : 2007-10-26
- Inadvertent Terminations : 2007-10-19
- Late Elections : 2007-10-19
- Late Elections : 2007-10-19
- Inadvertent Terminations : 2007-10-19
- Inadvertent Terminations : 2007-10-19
- Late Elections : 2007-10-19
- Termination of Election : 2007-10-19
- Late Elections : 2007-10-12
- Late Elections : 2007-10-12
- Late Elections : 2007-09-28
- Passive Investment Income : 2007-09-28
- Inadvertent Terminations : 2007-09-28
- Inadvertent Terminations : 2007-09-28
- Late Elections : 2007-09-28
- Late Elections : 2007-09-28
- Late Elections : 2007-09-28
- Inadvertent Terminations : 2007-09-21
- Late Elections : 2007-09-14
- Inadvertent Terminations : 2007-09-14
- Late Elections : 2007-09-14
- Eligible v. Ineligible : 2007-09-14
- Election by Small Business Corporation : 2007-09-14
- Late Elections : 2007-09-14
- Definitions : 2007-09-14
- Late Elections : 2007-09-14
- Inadvertent Terminations : 2007-09-14
- Late Elections : 2007-09-14
- Late Elections : 2007-09-14
- Late Elections : 2007-09-07
- Inadvertent Terminations : 2007-08-31
- Election by Small Business Corporation : 2007-08-31
- Pass-Thru of Items to Shareholders : 2007-08-31
- Elections of an S Corporation : 2007-08-31
- Effect of Election on Corporation : 2007-08-31
- Assets for Control of Transferee Type D : 2007-08-31
- Definitions : 2007-08-31
- Election by Small Business Corporation : 2007-08-31
- Active Business : 2007-08-31
- Assets for Control of Transferee Type D : 2007-08-31
- Late Elections : 2007-08-24
- Eligible v. Ineligible : 2007-08-24
- Election by Small Business Corporation : 2007-08-24
- Inadvertent Terminations : 2007-08-24
- Election by Small Business Corporation : 2007-08-24
- Termination of Election : 2007-08-24
- Electing Small Business Trusts : 2007-08-24
- Inadvertent Terminations : 2007-08-24
- Election by Small Business Corporation : 2007-08-24
- Termination of Election : 2007-08-24
- Ceases to be Small Business Corporation : 2007-08-24
- Electing Small Business Trusts : 2007-08-24
- Late Elections : 2007-08-24
- Eligible v. Ineligible : 2007-08-24
- Election by Small Business Corporation : 2007-08-24
- Inadvertent Terminations : 2007-08-17
- Election After Termination : 2007-08-17
- Inadvertent Terminations : 2007-08-10
- Passive Investment Income : 2007-08-10
- Late Elections : 2007-08-03
- Late Elections : 2007-07-27
- Inadvertent Terminations : 2007-07-27
- Late Elections : 2007-07-20
- Inadvertent Terminations : 2007-07-20
- Late Elections : 2007-07-20
- Inadvertent Terminations : 2007-07-13
- Inadvertent Terminations : 2007-07-13
- Late Elections : 2007-07-13
- Late Elections : 2007-07-13
- Late Elections : 2007-07-13
- Late Elections : 2007-07-06
- Late Elections : 2007-07-06
- Late Elections : 2007-07-06
- Passive Investment Income : 2007-06-29
- Inadvertent Terminations : 2007-06-29
- Late Elections : 2007-06-29
- Late Elections : 2007-06-29
- Late Elections : 2007-06-29
- Late Elections : 2007-06-29
- Inadvertent Terminations : 2007-06-29
- Inadvertent Terminations : 2007-06-29
- Late Elections : 2007-06-22
- Eligible v. Ineligible : 2007-06-22
- Election by Small Business Corporation : 2007-06-22
- Inadvertent Terminations : 2007-06-22
- Inadvertent Terminations : 2007-06-22
- Late Elections : 2007-06-22
- Eligible v. Ineligible : 2007-06-22
- Election by Small Business Corporation : 2007-06-22
- Late Elections : 2007-06-22
- Eligible v. Ineligible : 2007-06-22
- Election by Small Business Corporation : 2007-06-22
- Late Elections : 2007-06-22
- Section 442 Accounting Periods : 2007-06-22
- Late Elections : 2007-06-15
- Eligible v. Ineligible : 2007-06-15
- Election by Small Business Corporation : 2007-06-15
- Late Elections : 2007-06-15
- Late Elections : 2007-06-15
- Late Elections : 2007-06-15
- Extension of Time for Making Certain Elections : 2007-06-15
- Late Elections : 2007-06-15
- Late Elections : 2007-06-15
- Late Elections : 2007-06-15
- Inadvertent Terminations : 2007-06-15
- Late Elections : 2007-06-15
- Eligible v. Ineligible : 2007-06-15
- Election by Small Business Corporation : 2007-06-15
- Late Elections : 2007-06-15
- Definitions : 2007-06-15
- Late Elections : 2007-06-15
- Election by Small Business Corporation : 2007-06-08
- Late Elections : 2007-06-08
- Inadvertent Terminations : 2007-06-08
- Late Elections : 2007-06-08
- Inadvertent Terminations : 2007-06-08
- Inadvertent Terminations : 2007-06-08
- Termination of Election : 2007-06-01
- Late Elections : 2007-06-01
- Late Elections : 2007-06-01
- Late Elections : 2007-06-01
- Inadvertent Terminations : 2007-06-01
- Late Elections : 2007-06-01
- Late Elections : 2007-06-01
- Election by Small Business Corporation : 2007-06-01
- Late Elections : 2007-05-25
- Late Elections : 2007-05-25
- Inadvertent Terminations : 2007-05-25
- Inadvertent Terminations : 2007-05-25
- Late Elections : 2007-05-18
- Late Elections : 2007-05-18
- Late Elections : 2007-05-18
- Late Elections : 2007-05-18
- Late Elections : 2007-05-11
- Late Elections : 2007-05-04
- Late Elections : 2007-05-04
- Late Elections : 2007-05-04
- Inadvertent Terminations : 2007-05-04
- Late Elections : 2007-05-04
- Late Elections : 2007-05-04
- Inadvertent Terminations : 2007-05-04
- Inadvertent Terminations : 2007-04-20
- Late Elections : 2007-04-20
- Late Elections : 2007-03-30
- Late Elections : 2007-03-30
- Passive Investment Income : 2007-03-30
- Election by Small Business Corporation : 2007-03-30
- Termination of Election : 2007-03-30
- Late Elections : 2007-03-30
- Late Elections : 2007-03-30
- Late Elections : 2007-03-23
- Extension of Time for Making Certain Elections : 2007-03-23
- Late Elections : 2007-03-23
- Inadvertent Terminations : 2007-03-23
- Late Elections : 2007-03-23
- Late Elections : 2007-03-16
- Late Elections : 2007-03-09
- Late Elections : 2007-03-09
- Late Elections : 2007-03-09
- Inadvertent Terminations : 2007-03-02
- Election by Small Business Corporation : 2007-03-02
- Election After Termination : 2007-03-02
- Inadvertent Terminations : 2007-03-02
- Late Elections : 2007-02-09
- Late Elections : 2007-02-02
- Eligible v. Ineligible : 2007-02-02
- Election by Small Business Corporation : 2007-02-02
- Inadvertent Terminations : 2007-02-02
- Inadvertent Terminations : 2007-02-02
- Inadvertent Terminations : 2007-02-02
- Inadvertent Terminations : 2007-02-02
- Inadvertent Terminations : 2007-02-02
- Late Elections : 2007-02-02
- Eligible v. Ineligible : 2007-02-02
- Election by Small Business Corporation : 2007-02-02
- Late Elections : 2007-02-02
- Late Elections : 2007-02-02
- Passive Investment Income : 2007-02-02
- Passive Investment Income : 2007-02-02
- Inadvertent Terminations : 2007-02-02
- Late Elections : 2007-02-02
- Inadvertent Terminations : 2007-01-26
- Inadvertent Terminations : 2007-01-26
- Inadvertent Terminations : 2007-01-26
- Late Elections : 2007-01-26
- Inadvertent Terminations : 2007-01-26
- Inadvertent Terminations : 2007-01-26
- Inadvertent Terminations : 2007-01-26
- Passive Investment Income : 2007-01-26
- Late Elections : 2007-01-26
- Late Elections : 2007-01-26
- Passive Investment Income : 2007-01-26
- Inadvertent Terminations : 2007-01-19
- Late Elections : 2007-01-19
- Inadvertent Terminations : 2007-01-19
- Inadvertent Terminations : 2007-01-19
- Inadvertent Terminations : 2007-01-19
- Late Elections : 2007-01-19
- Late Elections : 2007-01-19
- Late Elections : 2007-01-12
- Late Elections : 2007-01-12
- Inadvertent Terminations : 2007-01-12
- Inadvertent Terminations : 2007-01-12
- Inadvertent Terminations : 2007-01-05
- Late Elections : 2007-01-05
- Extension of Time for Making Certain Elections : 2007-01-05
- Late Elections : 2007-01-05
- Inadvertent Terminations : 2007-01-05
- Late Elections : 2007-01-05
- Inadvertent Terminations : 2007-01-05
- Late Elections : 2006-12-29
- Inadvertent Terminations : 2006-12-29
- Inadvertent Terminations : 2006-12-29
- Inadvertent Terminations : 2006-12-29
- Qualified Subchapter S Trusts : 2006-12-29
- Late Elections : 2006-12-29
- Extension of Time for Making Certain Elections : 2006-12-29
- Definitions : 2006-12-29
- Late Elections : 2006-12-29
- Inadvertent Terminations : 2006-12-29
- Late Elections : 2006-12-29
- Inadvertent Terminations : 2006-12-29
- Inadvertent Terminations : 2006-12-29
- Inadvertent Terminations : 2006-12-22
- Inadvertent Terminations : 2006-12-22
- Inadvertent Terminations : 2006-12-22
- Late Elections : 2006-12-22
- Passive Investment Income : 2006-12-22
- Termination of Election : 2006-12-22
- Tax Imposed On Certain Passive Investment Income : 2006-12-22
- Inadvertent Terminations : 2006-12-22
- Late Elections : 2006-12-22
- Late Elections : 2006-12-15
- Late Elections : 2006-12-15
- Late Elections : 2006-12-15
- Late Elections : 2006-12-08
- Late Elections : 2006-12-08
- Late Elections : 2006-12-08
- Late Elections : 2006-12-08
- Inadvertent Terminations : 2006-12-08
- Inadvertent Terminations : 2006-12-08
- Late Elections : 2006-12-01
- Termination of Election : 2006-12-01
- Late Elections : 2006-12-01
- Extension of Time for Making Certain Elections : 2006-11-24
- Late Elections : 2006-11-24
- Passive Investment Income : 2006-11-24
- Late Elections : 2006-11-24
- Inadvertent Terminations : 2006-11-24
- Inadvertent Terminations : 2006-11-24
- Inadvertent Terminations : 2006-11-03
- Late Elections : 2006-09-22
- Inadvertent Terminations : 2006-09-22
- Late Elections : 2006-09-22
- Late Elections : 2006-09-22
- Late Elections : 2006-09-22
- Late Elections : 2006-09-22
- Late Elections : 2006-09-22
- Passive Investment Income : 2006-09-22
- Election by Small Business Corporation : 2006-09-22
- Termination of Election : 2006-09-22
- Late Elections : 2006-09-22
- Definitions : 2006-09-22
- Late Elections : 2006-09-22
- Inadvertent Terminations : 2006-09-22
- Qualified Subchapter S Trusts : 2006-09-22
- Late Elections : 2006-09-15
- Late Elections : 2006-09-15
- Late Elections : 2006-09-15
- Late Elections : 2006-09-15
- Inadvertent Terminations : 2006-09-15
- Inadvertent Terminations : 2006-09-15
- Passive Investment Income : 2006-09-15
- Late Elections : 2006-09-15
- Termination of Election : 2006-09-15
- Termination of Election : 2006-09-15
- Termination of Election : 2006-09-15
- Passive Investment Income : 2006-09-08
- Late Elections : 2006-09-08
- Late Elections : 2006-08-25
- Election of Taxable Year Other Than Required Year : 2006-08-25
- Late Elections : 2006-08-18
- Inadvertent Terminations : 2006-08-18
- Late Elections : 2006-08-18
- Late Elections : 2006-08-18
- Late Elections : 2006-08-18
- Inadvertent Terminations : 2006-08-18
- Certain Trusts Permitted as Shareholders : 2006-08-18
- Late Elections : 2006-08-18
- Inadvertent Terminations : 2006-08-11
- Late Elections : 2006-08-04
- Late Elections : 2006-08-04
- Late Elections : 2006-08-04
- Late Elections : 2006-08-04
- Inadvertent Terminations : 2006-08-04
- Late Elections : 2006-07-28
- Inadvertent Terminations : 2006-07-21
- Late Elections : 2006-07-21
- Inadvertent Terminations : 2006-07-21
- Inadvertent Terminations : 2006-07-21
- Late Elections : 2006-07-21
- Passive Investment Income : 2006-07-21
- Late Elections : 2006-07-21
- Late Elections : 2006-07-14
- Late Elections : 2006-07-14
- Inadvertent Terminations : 2006-07-14
- Late Elections : 2006-07-14
- Passive Investment Income : 2006-07-14
- Inadvertent Terminations : 2006-07-07
- Election by Small Business Corporation : 2006-07-07
- Late Elections : 2006-06-30
- Late Elections : 2006-06-30
- Late Elections : 2006-06-30
- Late Elections : 2006-06-30
- Late Elections : 2006-06-30
- Inadvertent Terminations : 2006-06-30
- Late Elections : 2006-06-30
- Late Elections : 2006-06-23
- Late Elections : 2006-06-23
- Late Elections : 2006-06-16
- Late Elections : 2006-06-16
- Late Elections : 2006-06-09
- Late Elections : 2006-06-02
- Late Elections : 2006-06-02
- Late Elections : 2006-06-02
- Late Elections : 2006-06-02
- Late Elections : 2006-06-02
- Late Elections : 2006-06-02
- Late Elections : 2006-06-02
- Late Elections : 2006-06-02
- Inadvertent Terminations : 2006-06-02
- Late Elections : 2006-06-02
- Late Elections : 2006-06-02
- Late Elections : 2006-06-02
- Late Elections : 2006-06-02
- Late Elections : 2006-06-02
- Late Elections : 2006-06-02
- Late Elections : 2006-05-26
- Inadvertent Terminations : 2006-05-26
- Inadvertent Terminations : 2006-05-26
- Inadvertent Terminations : 2006-05-26
- Eligible v. Ineligible : 2006-05-19
- Election by Small Business Corporation : 2006-05-19
- Late Elections : 2006-05-19
- Shareholder Consent : 2006-05-19
- Inadvertent Terminations : 2006-05-19
- Inadvertent Terminations : 2006-05-12
- Late Elections : 2006-05-12
- Late Elections : 2006-05-05
- Late Elections : 2006-05-05
- Late Elections : 2006-05-05
- Inadvertent Terminations : 2006-05-05
- Passive Investment Income : 2006-05-05
- Inadvertent Terminations : 2006-05-05
- Late Elections : 2006-04-28
- Late Elections : 2006-04-28
- Late Elections : 2006-04-28
- Late Elections : 2006-04-28
- Late Elections : 2006-04-28
- Inadvertent Terminations : 2006-04-28
- Qualified Subchapter S Trusts : 2006-04-28
- Late Elections : 2006-04-21
- Late Elections : 2006-04-21
- Late Elections : 2006-04-21
- Late Elections : 2006-04-21
- Late Elections : 2006-04-21
- Late Elections : 2006-04-21
- Late Elections : 2006-04-21
- Late Elections : 2006-04-21
- Late Elections : 2006-04-21
- Late Elections : 2006-04-21
- Late Elections : 2006-04-21
- Late Elections : 2006-04-14
- Late Elections : 2006-04-14
- Election After Termination : 2006-04-14
- Late Elections : 2006-04-14
- Late Elections : 2006-04-14
- Late Elections : 2006-04-14
- Late Elections : 2006-04-07
- Election After Termination : 2006-04-07
- Inadvertent Terminations : 2006-03-31
- Late Elections : 2006-03-31
- Inadvertent Terminations : 2006-03-31
- Late Elections : 2006-03-31
- Late Elections : 2006-03-24
- Extension of Time for Making Certain Elections : 2006-03-24
- Late Elections : 2006-03-24
- Procedural Requirements for Making Election : 2006-03-24
- Late Elections : 2006-03-24
- Late Elections : 2006-03-24
- Late Elections : 2006-03-24
- Late Elections : 2006-03-24
- Late Elections : 2006-03-10
- Inadvertent Terminations : 2006-03-10
- Rollover Contributions : 2006-02-24
- Late Elections : 2006-02-24
- Rollover Contributions : 2006-02-24
- Late Elections : 2006-02-24
- Inadvertent Terminations : 2006-02-24
- Late Elections : 2006-02-24
- Inadvertent Terminations : 2006-02-17
- Shareholder Consent : 2006-02-17
- Inadvertent Terminations : 2006-02-17
- Qualified Subchapter S Trusts : 2006-02-17
- Late Elections : 2006-02-10
- Late Elections : 2006-02-10
- Late Elections : 2006-02-10
- Inadvertent Terminations : 2006-02-10
- Late Elections : 2006-02-10