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S Corporation Election - 0.2 CPE Business Management & Organization cross-border payment activitiesElecting S corporation status can provide significant tax advantages for qualifying businesses, including pass through taxation and the avoidance of corporate level income tax. However, strict filing deadlines, shareholder consent requirements, and IRS procedural rules must be followed carefully to preserve the election. Learning Objective Recognize the requirements and filing deadlines necessary to make a valid S corporation election. Course
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