Qualified Subchapter S Subsidiaries | Practical Law

Qualified Subchapter S Subsidiaries | Practical Law

A Practice Note discussing the use of a qualified subchapter S subsidiary (QSub) in S-corporation tax planning. It also provides a comparison to an S-corporation's ownership of a single member LLC (SMLLC) or C-corporation.

Qualified Subchapter S Subsidiaries

Practical Law Practice Note w-003-6543 (Approx. 9 pages)

Qualified Subchapter S Subsidiaries

by Practical Law Corporate & Securities
MaintainedUSA (National/Federal)
A Practice Note discussing the use of a qualified subchapter S subsidiary (QSub) in S-corporation tax planning. It also provides a comparison to an S-corporation's ownership of a single member LLC (SMLLC) or C-corporation.