Web Reference: 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; 1.1361-1.) Rev. Proc. 98-23 SECTION 1. PURPOSE This revenue procedure provides guidance on (1) the conversion of a qualified subchapter S trust (QSST) to an electing small business trust (ESBT ... Jan 24, 2026 · Understand how a Qualified Subchapter S Trust (QSST) allows S corporation stock to be held in a trust while maintaining tax status. Learn the key requirements and setup process. Jan 8, 2025 · The scope of this article is limited to those certain trusts which can hold S corporation stock, and specifically, how to file late elections to have such trusts qualify as a trust eligible to hold S corporation stock.
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