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Which of the following types of trusts CANNOT own or hold S Corporation stock without jeopardizing the S-corporation election? (a) A trust taxed as a

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Which of the following types of trusts CANNOT own or hold S Corporation stock without jeopardizing the S-corporation election? (a) A trust taxed as a grantor trust for income tax purposes. (b) A Qualifying Subchapters Corporation Trust (QSST). (c) A "Bypass" or "credit Shelter" irrevocable trust with multiple beneficiaries. (d) An Electing Small Business Corporation Trust (ESBT)

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