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IRS Form 2553
Real Estate Tax Forum (16th Annual) ( Edition)
Book Publication Date:
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.
Other Document Templates
PLI Item #:
Real Estate, Tax
Form 2553 (Rev. 12-2013)
"Internal Revenue Service"
"small business corporation"
"election by a small business corporation"
"internal revenue code"
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