X Co, a calendar year taxpayer, is formed October 6, 202. It first has shareholders...

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X Co, a calendar year taxpayer, is formed October 6, 202. It first has shareholders on October 7.20 2. XCo. elects Sstatus on December 21, 202. XCo's first S tax year begins December 10,202. October 7, 20x2. January 1,203. None of these. December 21,20x2

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