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请输入英文单字,中文词皆可:

locking    音标拼音: [l'ɑkɪŋ]
锁住的

锁住的

locking
锁定


locking
非锁; 不锁; 非锁定


locking
自锁的 SLFLKG

locking
锁定

locking
n 1: the act of locking something up to protect it [synonym:
{locking}, {lockup}]

Lock \Lock\, v. t. [imp. & p. p. {Locked}; p. pr. & vb. n.
{Locking}.]
1. To fasten with a lock, or as with a lock; to make fast; to
prevent free movement of; as, to lock a door, a carriage
wheel, a river, etc.
[1913 Webster]

2. To prevent ingress or access to, or exit from, by
fastening the lock or locks of; -- often with up; as, to
lock or lock up, a house, jail, room, trunk. etc.
[1913 Webster]

3. To fasten in or out, or to make secure by means of, or as
with, locks; to confine, or to shut in or out -- often
with up; as, to lock one's self in a room; to lock up the
prisoners; to lock up one's silver; to lock intruders out
of the house; to lock money into a vault; to lock a child
in one's arms; to lock a secret in one's breast.
[1913 Webster]

4. To link together; to clasp closely; as, to lock arms. "
Lock hand in hand." --Shak.
[1913 Webster]

5. (Canals) To furnish with locks; also, to raise or lower (a
boat) in a lock.
[1913 Webster]

6. (Fencing) To seize, as the sword arm of an antagonist, by
turning the left arm around it, to disarm him.
[1913 Webster]


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  • Part III - Internal Revenue Service
    Part III Administrative, Procedural, and Miscellaneous 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 SECTION 1 PURPOSE
  • What Is a QSST Trust? Requirements and Tax Rules
    A QSST lets a trust hold S corporation stock, but it comes with strict eligibility rules, tax treatment, and election deadlines worth understanding
  • S Corporations: Qualified Subchapter S Trusts (QSSTs) - Income Taxes . . .
    undefined The general rule is that only individuals are permitted to be S corporation shareholders However, an exception applies for certain trusts permitted as shareholders One type of trust that is permitted to be an S corporation shareholder is a qualified subchapter S trust (QSST) To qualify, the individual trust beneficiary must make an election to treat the trust as a permitted
  • Can a Trust Be an S Corp Shareholder (QSST vs ESBT)? (w Examples) + FAQs
    Yes, a trust can be an S corporation (S Corp) shareholder, but only if it is a very specific type of trust that follows strict IRS rules The primary conflict arises directly from Internal Revenue Code (IRC) § 1361 (b) (1) (B), which states that S Corp shareholders must generally be individuals This rule immediately disqualifies most standard trusts, and transferring S Corp stock to an
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  • QSST election - Wikipedia
    In United States federal income tax law, a qualified Subchapter S trust is one of several types of trusts that may retain ownership as the shareholder of an S corporation The beneficiary of such a trust makes a QSST election for each S corporation in which the trust holds stock A trust is eligible to hold S corporation stock if it is a Subpart E trust ("grantor trust"), a testamentary trust
  • Using qualified Subchapter S trusts (QSSTs). - Free Online Library
    The Internal Revenue Code specifies broad categories of trusts that qualify as S shareholders One of these, the qualified Subchapter S trust (QSST), is modeled after the grantor trust It is eligible to hold stock in an S corporation, and, under the S corporation rules, it is treated as a Subpart E trust (Sec 1361 (d); Regs Sec 1 1361-1 (j)) The QSST may be useful for estate planning
  • Tax Facts - ThinkAdvisor
    A QSST is a trust that has only one current income beneficiary (who must be a citizen or resident of the U S ), all income must be distributed currently, and the trust corpus may not be
  • QUALIFIED SUBCHAPTER S TRUST (QSST) - CMRS Law
    Why S-Corporation Owners Need Specific Trusts As an owner of an S-corporation, you need to have a certain type of trust to hold your corporation’s stocks legally The reason is that only specific trusts are eligible to own an S-corporation Here are the eligibility requirements: Although Qualified Subchapter S Trusts (QSSTs) are an option, they […]
  • Qualified Subchapter S Trust (QSST) - Brown Law PLLC
    A Qualified Subchapter S Trust (QSST) is a specialized trust allowing an individual beneficiary to receive S Corporation income, ensuring tax efficiency and compliance





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