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These materials are © 2014 John Wiley & Sons, Inc. …

These materials are © 2014 John Wiley & Sons, Inc. Any dissemination, distribution, or unauthorized use is strictly prohibited.

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Rev. Proc. 2009-41, Relief for Late Tax-Charts.com …

Yes Did the eligible entity have reasonable cause for its failure to timely make the entity classification election? Did the entity fail to obtain its requested classification