Grantor trusts (sections 671-679) /
" ... examines the taxation of grantors and third parties deemed to own the assets of a trust under [section] 671-[section] 679. The planning and drafting of trusts requires a clear understanding of the grantor trust rules in order to ensure that the grantor, trust, and beneficiaries are taxed...
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Format: | Online |
Language: | English |
Published: |
Arlington, VA :
Tax Management, Inc.,
[2001]-
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Series: | Tax management portfolios ;
819-2nd |
Subjects: | |
Online Access: | https://www.bloomberglaw.com/product/tax/citation/tm%20819 |
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