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A Narrow Aspect of the Check-the-Box Regulations that Deserves Some Press – Changing an Entity's Tax Classification From That of a Partnership to That of an S Corporation | Foster Garvey PC

More than two decades ago, the Service announced its intention to consider simplifying the entity classification rules in Notice 95-14. It stated: โ€œThe Internal Revenue...
Partnership To Us Corporation Tax Classification Changing Tax Treasury Regulation Revenue Procedure

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