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: | |
|---|---|
| Corporate Author: | |
| Other Authors: | , |
| Format: | Online |
| Language: | English |
| Published: |
Arlington, VA :
Tax Management Inc.,
©2008-
|
| Series: | Tax management portfolios ;
6500 |
| Subjects: | |
| Online Access: | https://www.bloomberglaw.com/product/tax/citation/tm%206500 |
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| LEADER | 00000cai a2200000Ka 4500 | ||
|---|---|---|---|
| 001 | ocm60458424 | ||
| 003 | OCoLC | ||
| 005 | 20161115101759.0 | ||
| 006 | m o d | ||
| 008 | 050525c20089999vau x w o b 0 2eng d | ||
| 040 | |a BNA |b eng |c BNA |d BNA |d OCLCA |d OCLCQ |d OCLCA |d BNA |d OCLCO |d OCLCF |d OCLCO |d OCLCQ |d BNA | ||
| 043 | |a n-us--- | ||
| 049 | |a BNAM | ||
| 100 | 1 | |a Heimos, Michael A., |d 1969- | |
| 245 | 1 | 0 | |a U.S. taxation of foreign estates, trusts and beneficiaries / |c Michael A. Heimos ; based on a previous edition by Howard M. Zaritsky and Howard D. Rosen |
| 246 | 3 | 0 | |a Taxation of foreign estates, trusts and beneficiaries |
| 246 | 3 | |a United States taxation of foreign estates, trusts and beneficiaries | |
| 260 | |a Arlington, VA : |b Tax Management Inc., |c ©2008- | ||
| 300 | |a 1 online resource | ||
| 310 | |a Updated irregularly | ||
| 490 | 1 | |a Foreign income portfolios ; |v 6500 | |
| 500 | |a Previously cataloged as Tax management portfolio 911-3rd | ||
| 504 | |a Includes bibliographical references | ||
| 505 | 0 | |a Detailed analysis. Introduction and general history of trusts -- Foreign trusts and U.S. taxation: a brief history -- What constitutes a foreign trust ([section] 7701) -- Outbound foreign trusts ([section] 679 and [section] 684) -- Inbound transfers and taxation of U.S. income of nongrantor foreign trusts -- U.S. wealth transfer taxes on foreign transfers to foreign trusts -- Reporting requirements for foreign trusts -- The situs of foreign trusts -- Drafting, executing, and administering foreign trusts -- Special planning uses of foreign trusts -- Investments by foreign trusts -- Foreign estates -- Collection and enforcement -- Working papers | |
| 520 | |a " ... 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." | ||
| 538 | |a Mode of access: World Wide Web | ||
| 588 | |a Title from title screen (viewed April 1, 2015) | ||
| 650 | 0 | |a Trusts and trustees |x Taxation |z United States | |
| 650 | 0 | |a Income tax |z United States |x Foreign income | |
| 700 | 1 | |a Zaritsky, Howard M., |d 1949- | |
| 700 | 1 | |a Rosen, Howard D | |
| 710 | 2 | |a Tax Management Inc | |
| 776 | 0 | 8 | |i Print version: |a Heimos, Michael A., 1969- |t U.S. taxation of foreign estates, trusts and beneficiaries. |d Arlington, VA : Tax Management Inc., [2015-] |z 9781633590328 |w (OCoLC)904015266 |
| 830 | 0 | |a Tax management portfolios ; |v 6500 | |
| 856 | 4 | 0 | |u https://www.bloomberglaw.com/product/tax/citation/tm%206500 |
| 907 | |a .b2382623 | ||
| 998 | |a inter | ||
| 999 | |c 112158 | ||
| 852 | |a Law Library |b online | ||