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...

Full description

Saved in:
Bibliographic Details
Previous Title:Danforth, Robert T., Grantor trusts.
Main Author: Danforth, Robert T., 1957-
Corporate Authors: Tax Management Inc, Bloomberg BNA
Other Authors: Zaritsky, Howard M., 1949-
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:
Tags: Add Tag
No Tags, Be the first to tag this record!
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