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On March 15, 2017, J. D. sold his Clampett, Inc. (an S corporation) shares to Ellie Mae, Inc. (a C corporation) , terminating Clampett, Inc.'s S election on March 15, 2017. Absent permission from the IRS, what is the earliest date Clampett, Inc. may again elect to betaxed as an S corporation?
Japanese Labor Law
A set of laws in Japan that governs labor relations, employee rights, working conditions, and union activities, promoting harmonious labor-management relations.
German System
Refers to Germany's model of industrial relations, characterized by a high level of worker participation in management decisions through mechanisms like works councils and co-determination.
Interunion Competition
Competition between different labor unions to represent workers in a particular sector or company.
Independent Labor Unions
Unions that operate independently of existing labor federations or national labor organizations, often focusing on specific workplace issues or industries.
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