2014-02-14
Below are five new situational charts of examples found in Treas. Reg. §1.1361-5(a)(4). The examples apply the QSub requirements to five different situations and illustrate when a QSub election may be terminated.
Images of the charts are shown below and links to PDFs of the charts are also available:
We will shortly add these charts to andrewmitchel.com, where you can find hundreds of similar situational charts.
For some recent commentary on S Corporations, visit Paul Caron's TaxProf Blog.
