IRS PLR: Qualified Subchapter S Subsidiary Election Extension Granted (IRC §1361)

Sept. 5, 2025, 3:31 PM UTC

The IRS has issued a private letter ruling on Section 1361 granting taxpayer a 120-day extension to file a Qualified Subchapter S Subsidiary Election, for their subsidiary (Sub). [PLR 202536020]

This story was produced by Bloomberg Tax Automation, and edited by Bloomberg Tax staff.

Learn more about Bloomberg Tax or Log In to keep reading:

Learn About Bloomberg Tax

From research to software to news, find what you need to stay ahead.

Already a subscriber?

Log in to keep reading or access research tools.