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...
This Non-Qualified Stock Option Agreement (hereinafter the "Option Agreement"), --- dated as of the 10th day of March, 1998 (hereinafter the "Grand Date"), is --- entered into by...
000 each to the corporation in exchange for stock. The corporation meets all the requirements of Sec. 1202 except that the corporation is an S corporation, not a C corporation. Effective Jan. 1, 2019,XCo. revokes its S election. The stock held byAandBcannot qualify as QSB stock, because...
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