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SUBCHAPTER X. ELECTION OF APPELLATE, SUPERIOR, AND DISTRICT COURT JUDGES. Article 25. Nomination and Election of Appellate, Superior, and District Court Judges. 163321. Applicability. The nomination
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Subchapter x election deals with electing to be taxed as an S corporation under Subchapter S of the Internal Revenue Code.
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Any business entity that meets the requirements to be taxed as an S corporation is required to file a subchapter x election form.
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