Get the free Announcement 97- 5 - New Form 8832, Entity Classification Election ...

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This document outlines the provisions of the Internal Revenue Code related to late Subchapter S elections, inadvertent invalid elections, and procedures for obtaining relief through private letter

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What is announcement 97- 5?

Announcement 97- 5 refers to a specific announcement issued in 1997 by a regulatory body.

Who is required to file announcement 97- 5?

Only certain entities or individuals specified in the announcement are required to file it.

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The specific procedure and requirements for filling out announcement 97- 5 should be outlined in the document itself or in accompanying guidelines.

What is the purpose of announcement 97- 5?

The purpose of announcement 97- 5 is to provide guidance or regulations on a particular issue, policy, or compliance requirements.

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