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The document AR1103 is an election form for small business corporations in Arkansas to be treated as Small Business Corporations (S Corporations) for state income tax purposes. It outlines the requirements for eligibility, the process for making the election, and the necessary information that must be provided, including details about shareholders and corporate structure. The purpose of this election is to allow undistributed taxable income to be taxed at the shareholder level rather than at the corporate level.

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