Community Facilities Direct Loans & Loan Guarantees
Enteric Diseases Epidemiology Branch
Community Programs can make and guarantee loans to develop essential community facilities in rural areas and towns of up to 20,000 in population. Loans and guarantees are available to public entities such as municipalities, counties, and special-purp...
C Corporation Requesting a Change to File as an S Corporation
Outbreak Response and Prevention Branch
In an effort to more accurately receive and process returns from taxpayers who are requesting to change their filing status from a C Corporation (filing Form 1120) to an S Corporation (filing Form 1120S), the Internal Revenue Service recommends...