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WHICH GOVERNS THE CUT OFF REPORTING OF S CORPORATION OPERATIONS TO THE SHAREHOLDER WHEN THE SHAREHOLDER YEAR ENDS PRO RATA FOR EACH DAY OF THE

WHICH GOVERNS THE CUT OFF REPORTING OF S CORPORATION OPERATIONS TO THE SHAREHOLDER

WHEN THE SHAREHOLDER YEAR ENDS

PRO RATA FOR EACH DAY OF THE S CORPORATION YEAR

WHEN THE TAXABLE YEAR OF THE S CORPORATION ENDS

PRO RATA FOR EACH DAY OF THE SHAREHOLDER TAXABLE YEAR

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