Qualified Subchapter S Trust Election for Testamentary TrustsDEPARTMENT OF THE TREASURYCFR Part
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...
Reports on the ruling by the United States Internal Revenue Service that a deemed sale of stock held by a qualified subchapter S trust (QSST) is taxable to the trust and not to the beneficiary. Acquisition of stock in an S corporation by... ...
Cite:LIIElectronic Code of Federal Regulations (e-CFR)Title 26—Internal RevenueCHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURYSUBCHAPTER A—INCOME TAXPART 1—INCOME TAXESResearch Credit—For Taxable Years Beginning Before January 1, 1990§ 1.468B-1 Qualified settlement funds. Mechanics...
Acquisitions by S corporations - -beware the QSub election.(qualified subchapter S subsidiaries)Smith, Annette B
State Income/Franchise Tax Implications of a Qualified Subchapter S Subsidiary ElectionThorel, JeanneteJ.st.taxn
Late QSSS election relief. (qualified Subchapter S subsidiary)Smith, Greg W
IRS Rules that Incorrect Reporting and Payment of Taxes by Qualified Subchapter S Tiust Does Not Terminate QSST Election or S Election.The article focuses on the ruling of the U.S. Internal Revenue Service (IRS) concerning the incorrect reporting of income tax return and payment of the taxes ...
Looking through the QSub election.(qualified subchapter 5 subsidiary)Matejcak, Peter R