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Where to File QSST Election
   

Where to File QSST Election

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Using ESBT and QSST Electio14ens to Avoid S Status ...

Thee formation and funding of trusts has become commonplace in the last ten years for many individuals doing estate planning. They place certain assets in the trusts ...

From:http://emeraldtaxfinancial.com/2011/11/14/using-esbt-and-qsst-elections...

Rev. Proc. 2013-30 - Internal Revenue Bulletin - September ...

.01 ESBT or QSST Election. The trustee of an ESBT or the current income beneficiary of a QSST must sign and file the appropriate Election Form.

From:http://www.irs.gov/irb/2013-36_IRB/ar12.html

QSST Not Necessarily Required to Pay All Income to Beneficiary

S Corporations. If a qualified subchapter S trust (QSST) owns both S corporation stock and other assets, determining whether the income from the other assets must be ...

From:http://www.aicpa.org › … › The Tax Adviser › 2014 › September

Form 2553 (Rev. December 2013) - Internal Revenue Service

Form 2553 (Rev. December 2013) Department of the Treasury Internal Revenue Service . Election by a Small Business Corporation (Under section 1362 of the …

From:http://www.irs.gov/pub/irs-pdf/f2553.pdf

S Corp Procedure Expands Time for Applying Corrective ...

S Corp Procedure Expands Time for Applying Corrective Procedures to Late Elections (Parker's Federal Tax Bulletin: August 29, 2013) Late S corporation elections, such ...

From:http://www.parkertaxpublishing.com/public/SCorp_Procedure_Late_Election.html

26 CFR 1.1361-1 - S corporation defined. | LII / Legal ...

(1) The term S corporation means a small business corporation (as defined in paragraph (b) of this section) for which an election under section 1362(a) is in effect ...

From:http://www.law.cornell.edu › … › Chapter I › Subchapter A › Part 1

IRS Eases Relief Requirements for Missed S Elections

IRS Eases Relief Requirements for Missed S Elections. Copyright 2003, The Tax Resource Group, all rights reserved. Background Those kinder-gentler folks at the ...

From:http://www.taxresourcegroup.com/news/Late%20S%20Filings.shtml

What Are Qualified Subchapter S Trusts and Electing Small ...

In a simple world, the only assets owned by trusts would be publicly traded stocks, bonds, and cash. But this isn’t a simple world, and many grantors have less ...

From:http://www.dummies.com/how-to/content/what-are-qualified-subchapter-s...

Grant Thornton - Late S corporation elections guidance

The IRS has issued Rev. Proc. 2013-30, 2013-36 IRB 1, which consolidates previous guidance for taxpayers making late S corporation elections (S elections), late small ...

From:http://www.grantthornton.com/issues/library/newsletters/tax/2013/hot...

Elections & Extensions - Tricks and traps to watch out for

Filing status elections §1.6012-1(a)(5) Election for a person to sign a tax return on behalf of his/her spouse or child Special Handling of Signature Requests ...

From:http://www.traderstatus.com/elections-extensions.htm

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