
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; …
Understanding your CP288 notice - Internal Revenue Service
CP288 tells you we accepted your election or treatment as a Qualified Subchapter S Trust (QSST).
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Using qualified Subchapter S trusts (QSSTs) - The Tax Adviser
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.
Practice Help: Making Late QSST and ESBT Elections
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 …
What Is a QSST Trust for an S Corporation? - LegalClarity
Aug 5, 2025 · 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.
Tax Facts - ThinkAdvisor
Mar 13, 2024 · A QSST is a trust that has only one current income beneficiary (who must be a citizen or resident of the U.S.), all income must be distributed currently, and the trust corpus may not be ...
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QSST election - Wikipedia
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 …