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SECTION 5. CONVERSION OF AN

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

ESBT TO A QSST

.01 Prerequisites for Conversion from ESBT to QSST. A trust is eligible to convert from an ESBT to a QSST if it meets the following requirements:

26 CFR 601.105: Examination of returns and claims for refund, credit or abatement; determination of correct tax liability. (Also Part I, § 1361; 1.1361–1.)

Rev. Proc. 98–23

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

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