4.0 S CORPORATION ELECTIONS & TERMINATIONS - California
A federal termination by revocation shall be effective for purposes of this part and shall be reporteĀ d to the Franchise Tax Board in the form and manner prescribed by the Franchise Tax Board no lateĀ r than the last date allowed for filing federal termination for that year under IRC Section 1362(d). ( R&TC Section 23801(e)(2)) ................
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