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  • Part III - Internal Revenue Service
    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
  • What Is a QSST Trust for an S Corporation? - LegalClarity
    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
  • Using qualified Subchapter S trusts (QSSTs) - The Tax Adviser
    The QSST may be useful for estate planning purposes and for holding S stock for the benefit of a minor or incompetent
  • IRC Section 1361(d)(2)Election by - e-Form RS
    IRC 1361(d)(2) permits the income beneficiary of certain qualifying trusts to elect to treat the trust as a qualified subchapter S trust (QSST) A QSST is a permitted S corporation shareholder If the QSST election is made, the income beneficiary of the trust will be treated as the owner of that portion of the trust which holds the S corporation stock A “qualified subchapter S trust” is a
  • Practice Help: Making Late QSST and ESBT Elections
    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
  • Publication 946 (2025), How To Depreciate Property
    Introduction This publication explains how you can recover the cost of business or income-producing property through deductions for depreciation (for example, the special depreciation allowance and deductions under the Modified Accelerated Cost Recovery System (MACRS)) It also explains how you can elect to take a section 179 deduction, instead of depreciation deductions, for certain property
  • Late election relief - Internal Revenue Service
    Rev Proc 2013-30 facilitates the grant of relief to late-filing entities by consolidating numerous other revenue procedures into one revenue procedure and extending relief in certain circumstances This procedure provides guidance for relief for late: S corporation elections, Electing Small Business Trust (ESBT) elections, Qualified Subchapter S Trust (QSST) elections, Qualified Subchapter S
  • sft-20210810
    SAN FRANCISCO, August 10, 2021 —Shift Technologies, Inc (Nasdaq: SFT), a leading end-to-end ecommerce platform for buying and selling used cars, today reported second quarter financial results for the period ended June 30, 2021 Management’s commentary on second quarter financial results and third quarter and full year 2021 outlook can be found by accessing the Company’s shareholder
  • QUALIFIED SUBCHAPTER S TRUST (QSST) - CMRS Law
    Why S-Corporation Owners Need Specific Trusts As an owner of an S-corporation, you need to have a certain type of trust to hold your corporation’s stocks legally The reason is that only specific trusts are eligible to own an S-corporation Here are the eligibility requirements: Although Qualified Subchapter S Trusts (QSSTs) are an option, they […]
  • Qualified Subchapter S Trust (QSST) - Brown Law PLLC
    A Qualified Subchapter S Trust (QSST) is a specialized trust allowing an individual beneficiary to receive S Corporation income, ensuring tax efficiency and compliance





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