Coverart for item
The Resource Grantor trusts : income taxation under subpart E, Robert T. Danforth, Howard M. Zaritsky, (electronic resource)

Grantor trusts : income taxation under subpart E, Robert T. Danforth, Howard M. Zaritsky, (electronic resource)

Label
Grantor trusts : income taxation under subpart E
Title
Grantor trusts
Title remainder
income taxation under subpart E
Statement of responsibility
Robert T. Danforth, Howard M. Zaritsky
Title variation
Sections 671-679
Title variation date
<Oct. 5, 2007>
Creator
Contributor
Subject
Language
eng
Summary
"... examines the taxation of grantors and third parties deemed to own the assets of a trust under [sections] 671-679. 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 ... "
Member of
Cataloging source
BNA
Characteristic
updating web site
Entry convention
integrated entry
LC call number
KF6289.A1
LC item number
T35 no. 819 (INTERNET)
Nature of contents
dictionaries
Regularity
complete irregular
Series statement
Estates, gifts and trusts porftfolios
Series volume
819
Label
Grantor trusts : income taxation under subpart E, Robert T. Danforth, Howard M. Zaritsky, (electronic resource)
Link
Instantiates
Publication
Note
Formerly published in Washington, D.C., 2001-2007
Bibliography note
Includes bibliographical references
Color
mixed
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 -- Working papers
Dimensions
unknown
Form of item
electronic
Publication frequency
Updated irregularly
Specific material designation
remote
System control number
  • (OCoLC)60425927
  • (OCoLC)827130105
System details
Mode of access: World Wide Web
Label
Grantor trusts : income taxation under subpart E, Robert T. Danforth, Howard M. Zaritsky, (electronic resource)
Link
Publication
Note
Formerly published in Washington, D.C., 2001-2007
Bibliography note
Includes bibliographical references
Color
mixed
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 -- Working papers
Dimensions
unknown
Form of item
electronic
Publication frequency
Updated irregularly
Specific material designation
remote
System control number
  • (OCoLC)60425927
  • (OCoLC)827130105
System details
Mode of access: World Wide Web

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