Saint Valentine by respectable modern scholars. In the French 14th-century manuscript illumination from a "Vies des Saints" ("illustration above"), Saint Valentine, bishop of Terni, oversees the construction of his basilica at Terni; there is no suggestion here that the bishop was a patron of lovers. During the Middle Ages, it was believed that birds paired in mid-February. This was then associated with the romance of Valentine. Although these legends differ, Valentine’s Day is widely recognized as a day for romance and devotion. The flower-crowned alleged skull of St. Valentine is exhibited in the Basilica of Santa Maria in Cosmedin, Rome. St. Valentine's
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