as an association taxable as a 0aq:oration. It the tic le eligible to be treated as a con:oracles tbst meets certain tens and it will be electing 8 cOrporaucei status, it mast timely file Porn 288), EleCtIOn by a Sall Ilusineas CP.rporetion. The LLC will be treated es a coRpoestioa as of the effective date