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Charts of Examples in §1361 Regulations: Termination of QSub Elections

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.

1.1361-5(a)(4) ex 1

1.1361-5(a)(4) ex 2

1.1361-5(a)(4) ex 3

1.1361-5(a)(4) ex 4

1.1361-5(a)(4) ex 5

Tags: 1361 S Corporations, Charts - Situational Charts