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Acme Inc. has been a C-corporation for several years. Acme has a 12/31 tax year. On 5/1/2018, Acme decides to elect to be treated as

Acme Inc. has been a C-corporation for several years. Acme has a 12/31 tax year. On 5/1/2018, Acme decides to elect to be treated as an S-corporation. What is the earliest date that S-corporation status can start?

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