QSST documents should avoid dangerous provisions. (qualified subchapter S trusts)Olczak, Raymond A
QSST reformation not retroactive for tax purposes. (qualified subchapter S trust) income taxes and imposition of a single payment of tax at the shareholder level, the qualifications for S election tax benefits, and the merits and disadvantages of ESBT as S Corp Shareholder and Qualified Subchapter...
Arthur, Charles CEwing, EugeneAllegretti, Carl S
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 by a qualified subchapter S trust (QSST). IRS found that improper filing and payment of taxes by the QSST rather than the income ...
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