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...
|Previous Title:||Danforth, Robert T., Grantor trusts.|
Arlington, VA :
Tax Management, Inc.,
|Series:||Estates, gifts, and trusts portfolios ;
Tax management portfolios ; 819-2nd
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