Years for which election is effective. An election under section 1362(a) is ef- fective for the entire taxable year of the corporation for which it is made and for all succeeding taxable years of the corporation, until the election is terminated. [T.D. 8449, 57 FR 55449, Nov. 25, 1992]
Appears in 8 contracts
Samples: www.govinfo.gov, www.govinfo.gov, www.govinfo.gov
