A Charlie Brown Valentine A Charlie Brown Valentine A Charlie Brown Valentine is an animated television special, based on characters from the Charles M. Schulz comic strip "Peanuts". It features the "Peanuts" characters during the week leading up to Valentine's Day. Initially broadcast February 14, 2002 on ABC, "A Charlie Brown Valentine" was the first new "Peanuts" special to air on television since 1994's "You're in the Super Bowl, Charlie Brown", and the first original special to be televised since Schulz's death in February 2000. "A Charlie Brown Valentine" was the first "Peanuts" special to be produced after the death of "Peanuts" creator Charles
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