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https://www.irs.gov › individuals
CP288 tells you we accepted your election or treatment as a Qualified Subchapter S Trust QSST
https://aaronhall.com › use-of-qssts-in-closely-held-s-corporation-planning
Qualified Subchapter S Trusts QSSTs enable closely held S corporations to maintain their tax status while allowing trust ownership
https://www.irs.gov › pub › irs-wd
IS Section 1361 a 1 provides that the term S corporation means with respect to any taxable year a small
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It is eligible to hold stock in an S corporation and under the S corporation rules it is treated as a Subpart E trust Sec
https://www.law.cornell.edu › definitions › index.php
A qualified subchapter S trust QSST is a trust whether intervivos or testamentary other than a foreign trust described in section
https://www.irs.gov › pub › irs-drop
To ESBT A trust is eligible to convert from a QSST to an ESBT if it meets the following requi ements 1 The trust meets all of the
https://www.law.cornell.edu › definitions › uscode.php
For purposes of this subsection
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QSSTCIRSVERSIONEN CEEIINNOQRRSSSSTV into 2218 words Click to learn more about the Trusts as S Corporation
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