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Form 2553 is used by qualifying small business corporations and limited liability companies to make the election prescribed by Sec. 1362. A corporation or other entity eligible to be treated as a corporation …

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Part III Administrative, Procedural, and Miscellaneous 26 CFR 601.105: Examination of returns and claims for refund, credit or abatement; determination of correct tax liability. (Also Part I, § 1361; …

In United States federal income tax law, a qualified Subchapter S trust is one of several types of trusts that may retain ownership as the shareholder of an S corporation. The beneficiary of such a trust …

The Quantum Structural Science Team (formerly QASST) is Quantum Science's official development team, responsible for the development of QSI's facilities, such as QSML and QSERF. Members of …

Dec 1, 2017 · The QSST may be useful for estate planning purposes and for holding S stock for the benefit of a minor or incompetent.

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Qualified subchapter S trusts. (Estates & Trusts) by Diers, Dan A. Abstract- Qualified Subchapter S trusts (QSSTs) can provide tax payers with substantial income tax and estate tax savings. QSSTs …