. . "\"... reviews the rules regarding the formation and termination of S corporations. It examines the eligibility requirements which need to be met and the mechanics of filing the S corporation election form and shareholder consents, including the procedures for filing late S corporation elections and late shareholder consents. It also discusses the various ways an S corporation election may be terminated -- either voluntarily or involuntarily -- and the mechanisms for obtaining relief for an inadvertent termination and for obtaining permission to re-elect to be an S corporation within five years of a termination. \"" . . . "S corporations"@en . . . "S corporations : operations"@en . "S corporations, operations"@en . . . "S corporations--formation and termination" . . . . . . . . . . . . "\" ... reviews the rules regarding the formation and termination of S corporations. It examines the eligibility requirements which need to be met and the mechanics of filing the S corporation election form and shareholder consents, including the procedures for filing late S corporation elections and late shareholder consents. It also discusses the various ways an S corporation election may be terminated -- either voluntarily or involuntarily -- and the mechanisms for obtaining relief for an inadvertent termination and for obtaining permission to re-elect to be an S corporation within five years of a termination.\""@en . . "S corporations, formation and termination"@en . "S corporations, formation and termination" . . . . . .