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Suppose Hassell Formed a C Corporation, NewCorp

Question 53

Multiple Choice

Suppose Hassell formed a C corporation, NewCorp. Inc., in 2014 with a calendar tax year and made an S election on April 14, 2014 with the consent of NewCorp. Inc.'s shareholders: Hassell, Richie Cunningham, and Arnold's, Inc. (a C corporation) . When is the S election effective?


A) January 1, 2014.
B) April 14, 2014.
C) January 1, 2015.
D) April 14, 2015.
E) Never.

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