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IRS Form 2553

Description: S corporations are corporations that elect to pass through income and losses to their shareholders for tax purposes. An eligible corporation may elect to be an S corporation under section 1362 of the I.R.C. by filing Form 2553 with the IRS.
Form Type: Other Document Templates
Practice Area: Real Estate, Tax

Date: Feb 2014
PLI Item #: 60921
Official ID: Form 2553 (Rev. 12-2013)
Keywords: "IRS"; "Internal Revenue Service"; "Form 2553"; "real estate"; tax; "S corporation"; "small business corporation"; "section 1362"; "election by a small business corporation"; "internal revenue code"
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