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Get NY DTF CT-3-S-I 2014

Ction to be taxed under personal income tax law, rather than corporation tax law, as permitted under Subchapter S of Chapter One of the Internal Revenue Code (IRC). The shareholders of federal S corporations subject to Tax Law Article 9-A may make the same election for New York State, called a New York S election, by filing Form CT-6, Election by a Federal S Corporation to be Treated as a New York S Corporation. This includes both corporations organized under New York State law and foreign cor.

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