Valentine (The Secret Circle) were following Cassie throughout the episode." In the episode "Valentine" we can hear the songs: Valentine (The Secret Circle) "Valentine" is the 14th episode of the first season of the CW television series "The Secret Circle", and the series' 14th episode overall. It was aired on February 9, 2012. The episode was written by Roger Grant and it was directed by Dave Barrett. It's Valentine's Day and Faye (Phoebe Tonkin) wants to throw an "Anti-Valentine's Day" party to honor the day, where only girls are allowed to attend. The girls are having fun but things get an unexpected turn when
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