Qualified Subchapter S Trust Election for Testamentary TrustsDEPARTMENT OF THE TREASURYCFR Part
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... ...
A Qualified Settlement Fund, or QSF, is a fund, account, or trust established under applicable state law. A court can order that the defendant (or insurer) pay the agreed settlement amount into a Qualified Settlement Fund "within the meaning of 468B-1 of the Treasury Regulations". This ca...
QSSTs.(qualified subchapter S trust elections; community property)Laffie, Lesli S
Internal Revenue Service (IRS) concerning the incorrect reporting of income tax return and payment of the taxes by a qualified subchapter S trust (QSST). IRS found that improper filing and payment of taxes by the QSST rather than the income beneficiary were not circumstances described in the U...
Arthur, Charles CEwing, EugeneAllegretti, Carl S
Disposition of stock by a QSST. (qualified subchapter S trust)Panoutsos, Louis A
Sale of S stock by QSST. (qualified subchapter S trust) (Brief Article)Conley, James B
QSST regs create trap for the unwary. (qualified subchapter S trust)Hills, Marvin D
QSST reformation not retroactive for tax purposes. (qualified subchapter S trust)Arthur, Charles CEwing, D. EugeneSouth, Charles WAllegretti, Carl S