Arbor Day fifteenth day of the month Esfand, which usually corresponds with March 5. This day is the first day of the "Natural Recyclable Resources Week" (March 5 to 12). This is the time when the saplings of the all kinds in terms of different climates of different parts of Iran are shared among the people. They are also taught how to plant trees. The Jewish holiday Tu Bishvat, the new year for trees, is on the 15th day of the month of Shvat, which usually falls in January or February. Originally based on the date used to calculate the age of
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