Silla (month) Silla (month) Sillā (Nepal Bhasa: सिल्ला) is the fourth month in the Nepal Era calendar, the national lunar calendar of Nepal. The month corresponds to Magha (माघ) in the Hindu lunar calendar and February in the Gregorian calendar. Sillā begins with the new moon and the full moon falls on the 15th of the lunar month. The month is divided into the bright and dark fortnights which are known as Sillā Thwa (सिल्ला थ्व) and Sillā Gā (सिल्ला गा) respectively. The most important festivals during the month are Shree Panchami which falls on the fifth day of the bright fortnight
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