# Qualified Subchapter S Trust Election for Testamentary Trusts
> **IRS** · Final regulations. · Published 2003-07-17 · 68 FR 42251
## Document
- **Document number:** 03-18040
- **Category:** tax-irs
- **Sub-agency:** IRS
- **Federal Register citation:** 68 FR 42251
- **CFR reference:** 26 CFR 1
- **Publication date:** 2003-07-17
- **Treasury docket:** TD 9078
## Abstract

This document contains final regulations relating to a qualified subchapter S trust election for testamentary trusts under section 1361 of the Internal Revenue Code. The Small Business Job Protection Act of 1996 and the Taxpayer Relief Act of 1997 made changes to the applicable law. The final regulations affect S corporations and their shareholders.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2003/07/17/03-18040/qualified-subchapter-s-trust-election-for-testamentary-trusts)
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