SECTION 1. PURPOSE - IRS tax forms
QSub election by filing the election form with the applicable IRS Service Center. Form 8869, Qualified Subchapter S Subsidiary Election, is used to make a QSub election. Under § 1.1361-3(a)(3), the election to treat a subsidiary as a QSub may be filed at any time during the taxable year. Section 1.1361-3(a)(4) provides that the effective date is
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