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Apr 1, 2026 · A QSST lets a trust hold S corporation stock, but it comes with strict eligibility rules, tax treatment, and election deadlines worth understanding.!Introduction This publication explains how you can recover the cost of business or income-producing property through deductions for depreciation (for example, the special depreciat@Jan 4, 2025 · A Qualified Subchapter S Trust (QSST) is a specialized trust allowing an individual beneficiary to receive S Corporation income, ensuring tax efficiency and complian