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 AR1103 Application to Be a Small Business Corporation Dfa Arkansas 2017-2023

AR1103 Application to Be a Small Business Corporation Dfa Arkansas 2017-2023

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As amended minus the sum of 1 the tax imposed on certain capital gains and 2 the amount of money distributed as dividends out of earnings and profits of the taxable year. It shall be effective for the taxable year for which it is made and for all succeeding taxable years unless it is terminated under provision of the law. It has only individuals or estates as shareholders. It has no shareholder who is a nonresident alien stockholder. Qualifying corporations may elect to be treated as a Small...
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