Wheel of the Year the last month of the old year and the first month of the new year and is followed by eleven days of extended celebration. In Roman traditions additional festivities take place during the six days leading up to Midwinter. As the first cross-quarter day following Midwinter this day falls on the first of February and traditionally marks the first stirrings of spring. It aligns with the contemporary observance of Groundhog Day. It is time for purification and spring cleaning in anticipation of the year's new life. In Rome, it was historically a shepherd's holiday, while the Celts associated it with
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