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which of these events will not lead to automatic termination of the s corporation election? a the corporation ceases to be a small business corporation

which of these events will not lead to automatic termination of the s corporation election? a the corporation ceases to be a small business corporation as defined by the irs or B the corporation has accumulated earnings and profits and has excess net passive income c all of shareholders agree to convert the s corporation to a c corporation d the election is revoked

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