Determination of shareholders. (i) [Reserved] (j) Qualified subchapter S trust. (1) Definition. (2) Special rules. (3) Separate and independent shares of a trust. (4) Qualified terminable interest property trust. (5) Ceasing to meet the QSST require- ments.
Appears in 15 contracts
Sources: Supplemental Contract, Publishing Agreement, Publishing Agreement
Determination of shareholders. (i) [Reserved]
(j) Qualified subchapter S trust.
(1) Definition.
(2) Special rules.
(3) Separate and independent shares of a trust.
§ 1. 1361–1
(4) Qualified terminable interest property trust.
(5) Ceasing to meet the QSST require- ments.
Appears in 3 contracts
Sources: Supplemental Contract, Supplemental Contract, Supplemental Contract
Determination of shareholders. (i) [Reserved]
(j) Qualified subchapter S trust.
(1) Definition.
(2) Special rules.
(3) Separate and independent shares of a trust.
(4) Qualified terminable interest property trust.
(5) Ceasing to meet the QSST require- ments.
Appears in 1 contract
Sources: Boxing Agreement
Determination of shareholders. (i) [Reserved]
(j) Qualified subchapter S trust.
(1) Definition.
(2) Special rules.
(3) Separate and independent shares of a trust.
(4) Qualified terminable interest property trust.
§ 1. 1361–1
(5) Ceasing to meet the QSST require- ments.
Appears in 1 contract
Sources: Supplemental Contract