Each of the following cases involves a taxable year of

Each of the following cases involves a taxable year of less than 12 months. In which situations is annualization required?
a. A new corporation formed in September elects a calendar year.
b. A calendar-year individual dies on June 15.
c. Jean, who has been using a calendar year, marries Hank, a fiscal-year taxpayer. Soon after the marriage, Jean changes her tax year to coincide with her husband’s tax year.
d. A calendar-year corporation liquidates on April 20.
Corporation
A Corporation is a legal form of business that is separate from its owner. In other words, a corporation is a business or organization formed by a group of people, and its right and liabilities separate from those of the individuals involved. It may...