Valentine S. Keppel Valentine S. Keppel Valentine S. "V.S." "Val" Keppel (February 21, 1865 – September 7, 1940) was an American farmer and politician. Born in La Crosse County, Wisconsin in Mormon Coulee, Keppel went to the public schools. He was a farmer and lived in Long Coulee near Holmen, Wisconsin. He was the manager and secretary of the Holmen Cooperative Creamery and was also secretary of the Holmen Telephone Company. Keppel was also one of the directors of the Holmen Bank. Keppel was a supporter of United States Senator Robert M. La Follette, Sr. and the Wisconsin Progressive Party. Keppel served on
S corporation be taxed under Subchapter S, its shareholders may file Form 2553: "Election by a Small Business Corporation" with the Internal Revenue Service (IRS). The Form 2553 must be signed by all of the corporation's shareholders. If a shareholder resides in a community property state, the shareholder's spouse generally must also sign the 2553. The S corporation election must typically be made by the fifteenth day of the third month of the tax year for which the election is intended to be effective, or at any time during the year immediately preceding the tax year. Congress has directed the IRS to