Electing small business trusts.

(vi) Electing small business trusts. An electing small business trust (ESBT) under section 1361(e). See paragraph (m) of this section for rules concerning ESBTs including the manner of making the election to be an ESBT under section 1361(e)(3).

Source

26 CFR § 1.1361-1


Scoping language

None
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