A calendar year corporation that wants to become an S corporation effective January 1, 2015 must file

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A calendar year corporation that wants to become an S corporation effective January 1, 2015 must file a valid S election no later than:

a. March 15, 2015.

b. December 31, 2014.

c. December 31, 2015.

d. April 15, 2015.

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