State Income/Franchise Tax Implications of a Qualified Subchapter S Subsidiary ElectionThorel, JeanneteJ.st.taxn
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Involuntary Disposition means any loss of, damage to or destruction of, or any condemnation or other taking for public use of, any property of any Loan Party or any Subsidiary. Qualified Nonelective Contribution (QNEC) means the Employer's contributions to the Plan that are made pursuant to ...
(1) any Unrestricted Subsidiary must be an entity of which the Equity Interests entitled to cast at least a majority of the votes that may be cast by all Equity Interests having ordinary voting power for the election of directors or Persons performing a similar function are owned, directly or...
Qualified Subchapter S Subsidiary Defined A Qualified Subchapter S Subsidiary (QSub) is an S Corporation, or a corporation that is eligible to be an S Corporation, that is 100% owned by another S Corporation. A QSub is elected by filing a Form 8869 with the IRS. Equivalent state forms are...
amounts of and any premiums, interest, dividends and other moneys payable on or in respect of any securities or liabilities of, any person including (without prejudice to the generality of the foregoing) any company which is for the time being a subsidiary or a holding company of the Company...
If the corporation being tested owns at least 50%46of the stock in a subsidiary corporation, the corporation is deemed to own its ratable share of the subsidiary’s assets and liabilities.47The corporation will fail the 80% test, however, if more than 10% of the value of its net assets...
Qualcomm Technologies, Inc., a subsidiary of Qualcomm Incorporated, operates, along with its subsidiaries, all of our engineering, research and development functions, and all of our products and services businesses, including, our QCT semiconductor business. For more information, visit Qualcom...
Late QSSS election relief. (qualified Subchapter S subsidiary)Smith, Greg W
Looking through the QSub election.(qualified subchapter 5 subsidiary)Matejcak, Peter R