div class=trans-pagebutton class=gotoPage data-page=1Page 1button div class=trans-imageimg data-url=documentacpen-qualifying-types-of-shareholders-irc-s-1361-c-a-qualifying-trustshtmlpage=1 data-page=1 class=trans-thumb lazyload alt=Page 1: ACPEN · Qualifying Types of Shareholders IRC S 1361 c — Qualifying Trusts Include: IRC S 1361 Grantor Trusts Testamentary Trusts for 2 years Voting Trusts Qualified loading=lazy src=data:imagegifbase64iVBORw0KGgoAAAANSUhEUgAAAAEAAAABCAQAAAC1HAwCAAAAC0lEQVR42mM8Uw8AAh0BTZud3BwAAAAASUVORK5CYII= data-src=https:reader036fdocumentsusreader036viewer20220816145fc35419872d84045a35974dhtml5thumbnails1jpg width=140 height=200 divdivdiv class=trans-pagebutton class=gotoPage data-page=2Page 2button div class=trans-imageimg data-url=documentacpen-qualifying-types-of-shareholders-irc-s-1361-c-a-qualifying-trustshtmlpage=2 data-page=2 class=trans-thumb lazyload alt=Page 2: ACPEN · Qualifying Types of Shareholders IRC S 1361 c — Qualifying Trusts Include: IRC S 1361 Grantor Trusts Testamentary Trusts for 2 years Voting Trusts Qualified loading=lazy src=data:imagegifbase64iVBORw0KGgoAAAANSUhEUgAAAAEAAAABCAQAAAC1HAwCAAAAC0lEQVR42mM8Uw8AAh0BTZud3BwAAAAASUVORK5CYII= data-src=https:reader036fdocumentsusreader036viewer20220816145fc35419872d84045a35974dhtml5thumbnails2jpg width=140 height=200 divdivdiv class=trans-pagebutton class=gotoPage data-page=3Page 3button div class=trans-imageimg data-url=documentacpen-qualifying-types-of-shareholders-irc-s-1361-c-a-qualifying-trustshtmlpage=3 data-page=3 class=trans-thumb lazyload alt=Page 3: ACPEN · Qualifying Types of Shareholders IRC S 1361 c — Qualifying Trusts Include: IRC S 1361 Grantor Trusts Testamentary Trusts for 2 years Voting Trusts Qualified loading=lazy src=data:imagegifbase64iVBORw0KGgoAAAANSUhEUgAAAAEAAAABCAQAAAC1HAwCAAAAC0lEQVR42mM8Uw8AAh0BTZud3BwAAAAASUVORK5CYII= data-src=https:reader036fdocumentsusreader036viewer20220816145fc35419872d84045a35974dhtml5thumbnails3jpg width=140...