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SECTION 1. PURPOSE

Internal Revenue Bulletin 1998-10 · 2026-10-03 edition · updated 2026-10-04 · United States

This revenue procedure provides guidance on (1) the conversion of a qualified subchapter S trust (QSST) to an electing small business trust (ESBT), and (2) the conversion of an ESBT to a QSST.

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▸Contents — Internal Revenue Bulletin 1998-10
Internal Revenue Bulletin 1998-10

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