U.S. taxation of foreign estates, trusts and beneficiaries /
" ... gives a survey of the history of trusts, explains in detail the U.S. federal income, estate, and gift taxation of foreign trusts and estates and their grantors and beneficiaries. The Portfolio also provides a secondary discussion of select U.S. state taxation analogues. An entity is subje...
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Main Author: | |
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Corporate Author: | |
Other Authors: | , |
Format: | Online |
Language: | English |
Published: |
Arlington, VA :
Tax Management Inc.,
©2008-
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Series: | Tax management portfolios ;
6500 |
Subjects: | |
Online Access: | https://www.bloomberglaw.com/product/tax/citation/tm%206500 |
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Summary: | " ... gives a survey of the history of trusts, explains in detail the U.S. federal income, estate, and gift taxation of foreign trusts and estates and their grantors and beneficiaries. The Portfolio also provides a secondary discussion of select U.S. state taxation analogues. An entity is subject to U.S. income taxation as a "foreign trust" or "foreign estate" if it is classified respectively as such under several U.S. tax code sections." |
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Item Description: | Previously cataloged as Tax management portfolio 911-3rd |
Physical Description: | 1 online resource |
Publication Frequency: | Updated irregularly |
Format: | Mode of access: World Wide Web |
Bibliography: | Includes bibliographical references |