In case you have some clever thoughts concerning this, would you please tell me?...

1) A corporation or other entity eligible to elect to be treated as a corporation must use Form 111 to make an election under Section 222 to be an S-corporation.

2) For information about the section 111 election to be a qualified subchapter S trust (QSST), see instructiions for Part 222.

3) election to be an electing small buwsiness trust (ESBT)

4) Rev.Proc. - Revenue Procedure or what ???