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SECTION 5. RELIEF FOR LATE S

Internal Revenue Bulletin 2013-36 · 2026-10-03 edition · updated 2026-10-04 · United States

CORPORATION ELECTIONS.

.01 Form 2553 . A Requesting Entity seeking relief for a late S corporation election must file a completed Form 2553, signed by (1) an officer of the corporation authorized to sign, and (2) all persons who were shareholders at any time during the period that began on the first day of the taxable year for which the election is to be ef

September 3, 2013 178 2013–36 I.R.B.

quest for a letter ruling seeking relief for a late Election Under Subchapter S covered by this revenue procedure that is pending in the national office on September 3, 2013, the entity may rely on this revenue procedure, withdraw that letter ruling request, and receive a refund of its user fee. However, the national office will process letter ruling requests pending on September 3, 2013, unless, prior to the earlier of October 18, 2013, or the issuance of the letter ruling, the entity notifies the national office that it will rely on this revenue procedure and withdraw its letter ruling request.

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▸Contents — Internal Revenue Bulletin 2013-36
Internal Revenue Bulletin 2013-36

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