AMERICAN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS ...

AMERICAN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS QUALIFIED SUBCHAPTER S SUBSIDIARY (QSUB) PRACTICE GUIDE Developed by the AICPA QSub Task Force Gregory A. Porcaro, Chair Robert W. Jamison Stewart Karlinsky Kenneth N. Orbach Norman S. Solomon Deanna Walton Marc A. Hyman, AICPA Technical Manager Reviewed and Approved by the 2001-2002 AICPA S Corporation Taxation 2002-2003 AICPA S Corporation Taxation Technical Resource Panel Technical Resource Panel Laura M. MacDonough, Chair Kenneth N. Orbach, Chair Kenneth N. Orbach, Vice-Chair Laura M. MacDonough, Immediate Past Chair Jeffrey A. Erickson Alan S. Alport Mark A. Hajduch Laura Howell-Smith Stewart Karlinsky Stewart Karlinsky Gregory A. Porcaro Steven Pajakowski Greg W. Smith Gregory A. Porcaro P. Gerald Sokolski Larry Silver Deanna Walton Greg W. Smith P. Gerald Sokolski Copyright 2003 by the AMERICAN INSTITUTE of CERTIFIED PUBLIC ACCOUNTANTS 1455 Pennsylvania Avenue, NW, Fourth Floor, Washington, DC 20004-1081 All rights reserved.

II. What is a Qualified Subchapter S Subsidiary? Section 1361(b)(3)(B) defines a QSub as any domestic corporation that is not an ineligible corporation (i.e., certain banks, insurance companies, domestic international sales corporations

Tags:

  American, Certified, Companies, Public, Institute, American institute of certified public

Information

Related search queries