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On ( 2 / 1 / Y 1 ), all ( S ) corporation shareholders elect ( S ) corporation tax status. When does the

On \\( 2 / 1 / Y 1 \\), all \\( S \\) corporation shareholders elect \\( S \\) corporation tax status. When does the \\( S \\) corporation election become effective? \\( 1 / 1 / Y_{1} \\) \\( 3 / 15 / Y 1 \\) \\( 1 / 1 / Y 2 \\) \\( 2 / 1 / Y 1 \\)

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