An existing LLC or C-Corp can file an S-Corp election (Form 2553) by March 15th of the current tax year.

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Sole proprietors file Form 1040, Schedule C and S-corporations, limited partnerships and limited liability companies file the same form, only Schedule E.

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Clearly, if you file a Schedule C that results in a loss, figuring a NOL is easy.

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If you can't find a likely suspect, see if there's another file on drive C: that begins with config -- for instance, config.dos.

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But churches, unlike many other nonprofit organizations, aren't required to file 501(c)(3) tax forms, which make it easy for donors to look up information outlining finances and management.

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If you are the sole proprietor of a business and you file an IRS Schedule C form, you are roughly twice as likely to be audited than an individual filer with comparable W-2 income.

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The program then destroys a host of files based on file extension, specifically targeting C language code files, Microsoft Word, Excel and PowerPoint files, among others.

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The groups, which file under sections 501(c)(4) and 501(c)(6) of the tax code, would also have to disclose their donors, providing a new opportunity for advocacy groups to intimidate businesses and others from participating in elections.

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In a memo on the file, dated 12 February, 1981, C Devenport, an NIO official, noted that during Question Time at Westminster, Rev Ian Paisley had asked the Secretary of State, Humphrey Atkins to confirm or deny that the Army patrol detailed to observe Tynan Abbey on the fatal night was 'being wined and dined in a well-known republican house in the area'.

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