301-338-4317. 7701–3(c)(1)(iv), the deemed election to be classified as an association will apply as of the effective date of the S corporation election and will remain in effect until the entity makes a valid election, under § 301. 301-338-4317

 
7701–3(c)(1)(iv), the deemed election to be classified as an association will apply as of the effective date of the S corporation election and will remain in effect until the entity makes a valid election, under § 301301-338-4317  The 603 area code serves Manchester, Hooksett, Portsmouth, Merrimack, Derry, covering 145 ZIP codes in 15 counties

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