The IRS has issued a private letter ruling on I.R.C. §1362 and Treas. Regs. §§301.9100 and 301.7701 granting a limited liability company 120 days to file Form 8832 to elect ...
To qualify as an S-corporation, your company must meet the qualifying criteria, including that it has fewer than 100 owners and is a domestic company organized under the laws of one of the 50 states ...
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