Year a leap year there are 366 days. A leap year occurs every fourth year, or leap year, during which a leap day is intercalated into the month of February. The name "Leap Day" is applied to the added day. The Revised Julian calendar, proposed in 1923 and used in some Eastern Orthodox Churches, has 218 leap years every 900 years, for the average (mean) year length of days, close to the length of the mean tropical year, days (relative error of 9·10). In the year 2800 CE, the Gregorian and Revised Julian calendars will begin to differ by one calendar
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