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A C CORPORATION CAN FILE AN S ELECTION THAT WILL BE EFFECTIVE ON JANUARY 1, 2017, IF THE ELECTION IS FILE BY WHICH DATE MARH

A C CORPORATION CAN FILE AN S ELECTION THAT WILL BE EFFECTIVE ON JANUARY 1, 2017, IF THE ELECTION IS FILE BY WHICH DATE

MARH 15, 2017

APRIL15, 2017

JUNE 15, 2017

DECEMBER 31, 2017

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