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. |
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Main Author: | |
Corporate Authors: | , |
Other Authors: | |
Format: | Book |
Language: | English |
Published: |
Arlington, VA :
Tax Management, Inc.,
[2017]-
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Series: | Estates, gifts, and trusts portfolios ;
819-2nd Tax management portfolios ; 819-2nd |
Subjects: | |
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Table of Contents:
- 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