d
If a corporation’s status as an S corporation terminates, it is not eligible to re-elect S status until the fifth tax year beginning after the first tax year for which the termination was effective unless the IRS consents to an earlier election.
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d
If a corporation’s status as an S corporation terminates, it is not eligible to re-elect S status until the fifth tax year beginning after the first tax year for which the termination was effective unless the IRS consents to an earlier election.

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