The IRS has issued a private letter ruling on I.R.C. §7701 and Treas. Reg. §301.9100 granting a limited liability company a 120-day extension to file Form 8832 to elect corporate ...

To qualify as an S-corporation, your company must meet the qualifying criteria, including that it has fewer than 100 owners and is a domestic company organized under the laws of one of the 50 states ...