On March 9,2012,all of the shareholders of Kingfisher Corporation (a calendar year entity)voluntarily revoke the S election (effective as soon as possible).For all of 2012,Kingfisher Corporation will be a C corporation.

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The fact that all shareholders of Kingfisher Corporation voluntarily revoked the S election means that the corporation will no longer be treated as an S corporation for tax purposes. As a result, it will be treated as a C corporation for the entire 2012 tax year.

On March 9,2012,all of the Shareholders of Kingfisher Corporation (A