The taxpayer is the owner of Home Grown Music, Inc. (“HGM” or the “subsidiary corporation”) (FEIN: 20-1067821). HGM made a federal election to be treated as a Qualified Subchapter S Subsidiary (“QSSS”) effective April 23, 2013. HGM conducts
The taxpayer is the owner of Home Grown Music, Inc. (“HGM” or the “subsidiary corporation”) (FEIN: 20-1067821). HGM made a federal election to be treated as a Qualified Subchapter S Subsidiary (“QSSS”) effective April 23, 2013. HGM conducts