Chinese New Year day or even one moon cycle due to using a meridian based on a different capital city in a different time zone or different placements of intercalary months. Chinese calendar defines the lunar month with winter solstice as the 11th month, which means that Chinese New Year usually falls on the second new moon after the winter solstice (rarely the third if an intercalary month intervenes). In more than 96% of the years, the Chinese New Year's Day is the closest new moon to lichun () on 4 or 5 February, and the first new moon after Dahan (). In
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