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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| Previous Title: | Danforth, Robert T., Grantor trusts. |
|---|---|
| Main Author: | |
| Corporate Authors: | , |
| Other Authors: | |
| Format: | Book |
| Language: | English |
| Published: |
Arlington, VA :
Tax Management, Inc.,
[2017]-
|
| Series: | Estates, gifts, and trusts portfolios ;
819-2nd Tax management portfolios ; 819-2nd |
| Subjects: | |
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| 001 | 998844289 | ||
| 003 | OCoLC | ||
| 005 | 20170803000000.0 | ||
| 008 | 170802c20179999vau x l b 0 a2eng d | ||
| 020 | |a 9781633591899 | ||
| 020 | |a 1633591891 | ||
| 035 | |a (SKY)289432351 | ||
| 040 | |a BNA |b eng |e rda |c BNA | ||
| 043 | |a n-us--- | ||
| 049 | |a VLA | ||
| 090 | |a KF6289 .A1 |b .T34 v.819 2017 | ||
| 100 | 1 | |a Danforth, Robert T., |d 1957- | |
| 245 | 1 | 0 | |a Grantor trusts (sections 671-679) / |c by Robert T. Danforth (Professor of Law, Washington and Lee University School of Law, Lexington, Virginia), Howard M. Zaritsky (Consulting Counsel, Rapidan, Virginia) |
| 260 | |a Arlington, VA : |b Tax Management, Inc., |c [2017]- | ||
| 300 | |a volumes (loose-leaf) ; |c 28 cm | ||
| 310 | |a Updated irregularly | ||
| 490 | 1 | |a Estates, gifts, and trusts portfolios ; |v 819-2nd | |
| 500 | |a Kept up to date with replacement pages | ||
| 500 | |a "This portfolio revises and supersedes 819 T.M."--Cover | ||
| 500 | |a "Bloomberg BNA"--Cover | ||
| 500 | |a Revised edition of: Grantor trusts : income taxation under subpart E / by Robert T. Danforth, Howard M. Zaritsky, 2015 | ||
| 504 | |a Includes bibliographical references | ||
| 505 | 0 | |a Detailed analysis. Introduction -- History -- Section 671 : trust income, deductions, and credits attributable to grantors and others as substantial owners -- Section 672 : definitions and rules -- Section 673 : reversionary interests -- Section 674 : power to control beneficial enjoyment -- Section 675 : administrative powers -- Section 676 : power to revoke -- Section 677 : income for benefit of the grantor -- Section 678 : persons other than grantor treated as substantial owners -- Section 679 : foreign trusts with one or more U.S. beneficiaries -- Intentional grantor trusts -- Table of worksheets | |
| 520 | |a " ... 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 in the desired fashion."--Page iii | ||
| 650 | 0 | |a Grantor trusts |x Taxation |z United States | |
| 650 | 0 | |a Trusts and trustees |x Taxation |z United States | |
| 650 | 0 | |a Estate planning |z United States | |
| 700 | 1 | |a Zaritsky, Howard M., |d 1949- | |
| 700 | 1 | |a Danforth, Robert T., |d 1957- |t Grantor trusts : income taxation under subpart E | |
| 710 | 2 | |a Tax Management Inc. | |
| 710 | 2 | |a Bloomberg BNA | |
| 776 | 0 | 8 | |i Online version: |a Danforth, Robert T., 1957- |t Grantor trusts. |d Arlington, VA : Tax Management, Inc., [©2001]- |w (OCoLC)60425927 |
| 780 | 0 | 2 | |a Danforth, Robert T., |d 1957- |t Grantor trusts. |d Arlington, VA : Tax Management, Inc., ©2010- |z 9781558717800 |w (OCoLC)648146997 |
| 830 | 0 | |a Estates, gifts, and trusts portfolios ; |v 819-2nd | |
| 830 | 0 | |a Tax management portfolios ; |v 819-2nd | |
| 907 | |a .b2305185 | ||
| 998 | |a res | ||
| 999 | |c 124267 | ||
| 852 | |a Law Library |b Reserve |h KF6289 .A1 .T34 v.819 2017 |p 33940004412043 | ||