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Built-in Corporation (B) was formed in 2000 a* a C corporation The shareholder* of B elected S corporation status effective a of January 1. 2004,
Built-in Corporation ("B") was formed in 2000 a* a C corporation The shareholder* of B elected S corporation status effective a of January 1. 2004, w hen it had no Subchapter C earnings and profit* and the following nonets
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