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May 14, 2026 · The good news is that Section 1361 carves out two specific trust structures designed for exactly this situation: the …

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Nov 24, 2025 · CP288 tells you we accepted your election or treatment as a Qualified Subchapter S Trust (QSST).

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Feb 14, 2025 · IS Section 1361(a)(1) provides that the term “S corporation” means, with respect to any taxable year, a small business …

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