You are the lead S Corporations tax specialist in your area and you have asked to give a talk to business owners interested in this form of organization.

You are the lead S Corporations tax specialist in your area and you have asked to give a talk to business owners interested in this form of organization.
Explain the rules of forming an S Corporation, the basic rules, and how distributions work. Please be sure to cover operating issues, such as the identification of the corporation’s accounting period.

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