Unincorporated Associations

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Pillar guide

Revocation of Election

A Revocation of Election (ROE) is a documented filing in which a person revokes a prior election to be treated as a federal taxpayer in a specific capacity. This pillar page is a stub — content forthcoming.

Educational, not legal advice. Consult a licensed tax attorney before acting on any ROE-related position.

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Related guides

Next pillar: Unincorporated Nonprofit Association