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Instructions for Form 2553 - Internal Revenue Service
http://go.microsoft.com/fwlink/?LinkID=617350
WEBForm 2553 and its instructions, such as legislation enacted after they were published, go to IRS.gov/Form2553. General Instructions Purpose of Form A corporation or other entity eligible to elect to be treated as a corporation must use Form 2553 to make an election under section 1362(a) to be an S corporation. An entity eligible to
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