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QSST
(redirected from Qualified Subchapter S Trust)

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AcronymDefinition
QSSTQualified Subchapter S Trust
QSSTQuiet Supersonic Transport
QSSTQuiet Small Supersonic Transport
QSSTQuantico Sharks Swim Team (Virginia)


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? References in periodicals archive
A qualified subchapter S trust (QSST), for which the beneficiary has elected to be treated as the deemed owner of the S stock (there are rigid requirements);
S Corporations and disregarded entities-qualification as ... by Jamison, Robert W., Jr. / The Tax Adviser
A beneficiary of a qualified subchapter S trust may deduct suspended losses under the at-risk rules and the passive loss rules when the trust disposes of the S corp stock.
A new corporate tax relief bill: highlights from the American Jobs ... by California CPA
Under prior law, a trust generally was not permitted to own stock in an S corporation, although certain trusts such as qualified subchapter S trusts (
The new and improved S corporation by Gibson, David S. / Journal of Accountancy
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