Qualified Subchapter S Trust Election for Testamentary TrustsDEPARTMENT OF THE TREASURYCFR Part
Eligible corporation:The corporation must be an eligible corporation for substantially all of the shareholder’s holding period.37An eligible corporation means any domestic corporation other than a DISC or former DISC, a regulated investment company, real estate investment trust, REMIC, or a cooperative...
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
Arthur, Charles CEwing, EugeneAllegretti, Carl 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...
QSST reformation not retroactive for tax purposes. (qualified subchapter S trust)Arthur, Charles CEwing, D. EugeneSouth, Charles WAllegretti, Carl S
QSST regs create trap for the unwary. (qualified subchapter S trust)Hills, Marvin D
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