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In general, a QSub is not treated as a separate corporation for federal tax purposes. ¥ All of the
document IMAGES-009-HOUSE_OVERSIGHT_026586.txt House Oversight Committee — Epstein Estate Records (Nov 2025)

In general, a QSub is not treated as a separate corporation for federal tax purposes. ¥ All of the QSub's assets, liabilities, and items of income, deduction, and credit are treated as assets, liabilities, and items of income, deduction, and credit of the Subchapter S corporation...