Deemed Election To Be an Association Taxable as a Corporation for a Qualified Electing S Corporation; Correction

Document ID: IRS-2006-0010-0001
Document Type: Rule
Agency: Internal Revenue Service
Topics: Employment Taxes, Estate and Excise Taxes, Gift Taxes, Income Taxes, Penalties, Reporting and Recordkeeping Requirements
Federal Register Number: 06-00507
CFR Citation: 26 CFR 301
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Details Information

Received Date: January 20 2006, at 07:03 AM Eastern Standard Time
Start-End Page: 3219 - 3220
Comment Start Date: January 20 2006, at 12:00 AM Eastern Standard Time

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