hat
Volontè revokasyon yon eleksyon S fèt pa ranpli yon deklarasyon ki nan Sant Sèvis kote eleksyon orijinal la te byen ranpli. Yon revokasyon ka fèt sèlman avèk konsantman aksyonè ki, nan moman sa a revokasyon an te fè, kenbe plis pase mwatye nan kantite bay aksyon eksepsyonèl nan stock (ki gen ladan stock nonvoting) nan sosyete a. Gen enfòmasyon espesifik ki dwe enkli nan deklarasyon an ak enfòmasyon sa a ki prezante nan seksyon Règleman 1.1362-6 (a) (3) ak nan Enstriksyon pou IRS Fòm 1120S, Retounen taks sou revni Ameriken pou yon Kòporasyon S.
eng
Voluntary termination of an S election is made by filing a statement with the Service Center where the original election was properly filed. A revocation may be made only with the consent of shareholders who, at the time the revocation is made, hold more than one-half of the number of issued and outstanding shares of stock (including nonvoting stock) of the corporation. There is specific information that must be included in the statement and this information is outlined in Regulations section 1.1362-6(a)(3) and in Instructions for IRS Form 1120S, U.S. Income Tax Return for an S Corporation.