Effective Election. taxable year less than 2 1β2 months. A calendar year small busi- ness corporation begins its first taxable year on November 8, 1993. To be an S corporation beginning with its first taxable year, the cor- poration must make the election set forth in this section during the period that begins November 8, 1993, and ends before January 23, 1994.
Appears in 7 contracts
Samples: www.govinfo.gov, www.govinfo.gov, www.govinfo.gov
