Robert W. Jamison
July 21, 2017
S Corporation Taxation Course - Chapter 8 - Qualified Subchapter S Subsidiaries
The following topics were reviewed:
- The “Master” S Corporation Arrangement
- Acquisition of a QSub
- Election
- Eligibility of Target for S Corporation or QSub Status After Sale
- Disposition of a QSub
- Miscellaneous QSub Issues
- Uses of a C Corporation Subsidiary
- Common Paymaster Election