Extension of time for filing con- sents to an election. (A) In general. An election that is timely filed for any taxable year and that would be valid except for the failure of any share- holder to file a timely consent is not invalid if consents are filed as required under paragraph (b)(3)(iii)(B) of this section and it is shown to the satisfac- tion of the district director or director of the service center with which the corporation files its income tax return that—
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