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Guidance With Respect to Check-The-Box Elections |
July 1, 2004
Previously published on October 2002
In general, an entity classification or "check-the-box" election is effective on the date specified on Form 8832 or on the date filed if no date is specified on the election form. The effective date specified on Form 8832 cannot be more than 75 days prior to the date on which the election...
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The views expressed in this article are solely the views of the author and not Martindale-Hubbell. This article is intended for informational purposes only and is not legal advice or a substitute for consultation with a licensed legal professional in a particular case or circumstance. |
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