www.jdsupra.com/legalnews/remedying-the-inadvertent-termination-66147/
frostbrowntodd.com/tax-attributes-that-protect-from-income-taxes-as-property/#page=1
Failed S Election – Fatal Flaw or Fixable Mistake? (kriegdevault.com)
See also:
taxblog.dickinson-wright.com/2019/09/f-drops-it-is-not-a-profane-concept-for-s-corporations/
www.wolterskluwer.com/en/expert-insights/how-make-s-corporation-election
www.cstaxtrustestatesblog.com/2022/11/articles/irs/new-irs-revenue-procedure-provides-relief-for-certain-inadvertent-terminations-of-s-elections/#page=1
