Coverart for item
The Resource Grantor trusts (sections 671-679), by Robert T. Danforth, Professor of Law, Washington and Lee University School of Law, Lexington, Virginia, Howard M. Zaritsky, Consulting Counsel, Rapidan, Virginia

Grantor trusts (sections 671-679), by Robert T. Danforth, Professor of Law, Washington and Lee University School of Law, Lexington, Virginia, Howard M. Zaritsky, Consulting Counsel, Rapidan, Virginia

Label
Grantor trusts (sections 671-679)
Title
Grantor trusts (sections 671-679)
Statement of responsibility
by Robert T. Danforth, Professor of Law, Washington and Lee University School of Law, Lexington, Virginia, Howard M. Zaritsky, Consulting Counsel, Rapidan, Virginia
Creator
Contributor
Author
Issuing body
Publisher
Subject
Language
eng
Summary
" ... 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."
Member of
Supersedes
Cataloging source
BNA
Characteristic
updating loose leaf
Entry convention
integrated entry
LC call number
KF6289.A1
LC item number
T35 no. 819-2nd
Nature of contents
bibliography
Original alphabet or script of title
basic roman
Regularity
complete irregular
Series statement
Tax management portfolios : estates, gifts, and trusts
Series volume
819-2nd
Label
Grantor trusts (sections 671-679), by Robert T. Danforth, Professor of Law, Washington and Lee University School of Law, Lexington, Virginia, Howard M. Zaritsky, Consulting Counsel, Rapidan, Virginia
Link
http://taxandaccounting.bna.com/btac/display/link_res.adp?lt=email&fname=tm_819&split=1
Instantiates
Publication
Copyright
Note
  • Kept up to date with replacement pages
  • "This portfolio revises and supersedes 819 T.M."--Cover
  • "Bloomberg BNA"--Cover
Carrier category
volume
Carrier category code
nc
Carrier MARC source
rdacarrier
Content category
text
Content type code
txt
Content type MARC source
rdacontent
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
Dimensions
28 cm.
Extent
volumes (loose-leaf)
Isbn
9781633591899
Media category
unmediated
Media MARC source
rdamedia
Media type code
n
Publication frequency
Updated irregularly
System control number
(OCoLC)998844289
Label
Grantor trusts (sections 671-679), by Robert T. Danforth, Professor of Law, Washington and Lee University School of Law, Lexington, Virginia, Howard M. Zaritsky, Consulting Counsel, Rapidan, Virginia
Link
http://taxandaccounting.bna.com/btac/display/link_res.adp?lt=email&fname=tm_819&split=1
Publication
Copyright
Note
  • Kept up to date with replacement pages
  • "This portfolio revises and supersedes 819 T.M."--Cover
  • "Bloomberg BNA"--Cover
Carrier category
volume
Carrier category code
nc
Carrier MARC source
rdacarrier
Content category
text
Content type code
txt
Content type MARC source
rdacontent
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
Dimensions
28 cm.
Extent
volumes (loose-leaf)
Isbn
9781633591899
Media category
unmediated
Media MARC source
rdamedia
Media type code
n
Publication frequency
Updated irregularly
System control number
(OCoLC)998844289

Library Locations

    • BYU-LAWBorrow it
      Howard W. Hunter Law Library Brigham Young University, Provo, UT, 84602, US
      40.249603 -111.645501
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