QSubs recognized as separate entities for employment and excise taxes.

The Tax Adviser › Vol. 38 Nbr. 11, November 2007

Author: Leggiero, Heather J.

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Summary

Qualified subchapter S subsidiaries

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Extract

QSubs recognized as separate entities for employment and excise taxes.

The IRS has issued final regulations that treat qualified subchapter S subsidiaries (QSubs) and other disregarded entities (DEs) as separate entities for federal employment tax an...

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