Current developments in S corporations

Rev. Proc. 2013-30 permits a service center to deal with a request for inadvertent ineffective election or inadvertent termination relief if the sole cause for ineligibility is the failure of the parties to file a late qualified Subchapter S trust (QSST) or electing small business trust (ESBT) elect...

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Bibliographische Detailangaben
Veröffentlicht in:	The Tax Adviser 2024-07, Vol.55 (7), p.22-34
Hauptverfasser:	Jamison, Robert W., Jr, Keller, Robert S, Mitchell, Kirk T, Nitti, Tony, Orbach, Kenneth N, Walsh, Kevin J
Format:	Magazinearticle
Sprache:	eng
Schlagworte:	Bankruptcy C corporations Electing Small Business Trust Fees & charges Passive activity Qualified subchapter S trusts Revenue procedures & rulings S corporations Service centers Small business Stockholders Surveys Tax courts Tax elections Tax law Tax returns Taxation User fees
Online-Zugang:	Volltext
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