Disposition of stock by a QSST. (qualified subchapter S trust): An article from: The Tax Adviser
Book Details
Author(s)Louis A. Panoutsos
PublisherAmerican Institute of CPA's
ISBN / ASINB00097R7WI
ISBN-13978B00097R7W1
MarketplaceIndia 🇮🇳
Description
This digital document is an article from The Tax Adviser, published by American Institute of CPA's on September 1, 1997. The length of the article is 890 words. The page length shown above is based on a typical 300-word page. The article is delivered in HTML format and is available in your Amazon.com Digital Locker immediately after purchase. You can view it with any web browser.
From the supplier: A qualified subchapter S trust's (QSST's) disposition of stock is a taxable event which must be handled carefully. QSST beneficiaries will not be considered the stock's owners when dispositions fall under the general rule exception which allows trusts, rather than beneficiaries, to recognize gain or loss. Individual beneficiaries can escape increased capital gains through proper tax planning.
Citation Details
Title: Disposition of stock by a QSST. (qualified subchapter S trust)
Author: Louis A. Panoutsos
Publication:The Tax Adviser (Magazine/Journal)
Date: September 1, 1997
Publisher: American Institute of CPA's
Volume: 28 Issue: n9 Page: 555(2)
Distributed by Thomson Gale
From the supplier: A qualified subchapter S trust's (QSST's) disposition of stock is a taxable event which must be handled carefully. QSST beneficiaries will not be considered the stock's owners when dispositions fall under the general rule exception which allows trusts, rather than beneficiaries, to recognize gain or loss. Individual beneficiaries can escape increased capital gains through proper tax planning.
Citation Details
Title: Disposition of stock by a QSST. (qualified subchapter S trust)
Author: Louis A. Panoutsos
Publication:The Tax Adviser (Magazine/Journal)
Date: September 1, 1997
Publisher: American Institute of CPA's
Volume: 28 Issue: n9 Page: 555(2)
Distributed by Thomson Gale
