english: The complete process, and all necessary supporting information requirements, can be found in the IRS Regulations section 1.1362-6(a)(3) and in Instructions for IRS Form 1120S, U.S. Income Tax Return for an S Corporation.
non_english: Proses lengkap, lan kabeh syarat informasi sing dibutuhake, bisa ditemokake ing Peraturan IRS bagean 1.1362-6 (a) (3) lan Instruksi kanggo Formulir IRN 1120S, US Tax Return Pajak kanggo S Corporation.