Manner of revoking QSub election. An S corporation may revoke a QSub elec- tion under section 1361 by filing a statement with the service center where the S corporation’s most recent tax return was properly filed. The rev- ocation statement must include the names, addresses, and taxpayer identi- fication numbers of both the parent S corporation and the QSub, if any. The statement must be signed by a person authorized to sign the S corporation’s return required to be filed under sec- tion 6037.
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Samples: www.govinfo.gov, www.govinfo.gov, www.govinfo.gov
