A calendar year taxpayer that in 2011 elected (under the check-the-box Regulations)to be taxed as a corporation wants to be taxed as a partnership in 2012.Is this permissible?

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The Answer of A calendar year taxpayer that in 2011 elected (under the check-the-box Regulations)to be taxed as a corporation wants to be taxed as a partnership in 2012.Is this permissible?

A Calendar Year Taxpayer That in 2011 Elected (Under the Check-The-Box