Works matching Taxation of trusts

Results: 360

Reforming the Taxation of Trusts: Piecing Together the Mosaic.

Published in:

Sydney Law Review, 2013, v. 35, n. 1, p. 187

By:

Cooper, Graeme S.

Publication type:

Article

CANADIAN TAXATION OF INCOME EARNED AND DISTRIBUTED BY A SUBSECTION 94(3) TRUST.

Published in:

Canadian Tax Journal / Revue Fiscale Canadienne, 2013, v. 61, n. 2, p. 461

By:

Schweitzer, Tony;
Brodlieb, Jesse

Publication type:

Article

CHARITABLE GIFT PLANNING: IMPLICATIONS OF THE NEW RULES FOR GIFTS ON DEATH AND TRUST TAXATION.

Published in:

Canadian Tax Journal / Revue Fiscale Canadienne, 2015, v. 63, n. 3, p. 803

By:

Ball, Bruce;
Diker, Lisa;
Sideris, Danielle

Publication type:

Article

Offshore Asset Protection Trust Taxation.

Published in:

2017

By:

DOANE, RANDELL C.

Publication type:

Letter to the Editor

Trustees of pre-need funeral trusts can now elect simplified taxation of trust earnings.

Published in:

CPA Journal, 1998, v. 68, n. 11, p. 66

By:

Segal, Mark;
Bird, Bruce M.;
McCraw, J. Harrison

Publication type:

Article

Rethinking the Indirect Taxation of Trust in the Reform of the Italian Tax System.

Published in:

Bialystok Legal Studies / Bialostockie Studia Prawnicze, 2021, v. 26, n. 4, p. 73, doi. 10.15290/bsp.2021.26.04.05

By:

Parente, Salvatore Antonello

Publication type:

Article

Taxing Trust Income in Singapore: Models, Policy Objectives and Tax Expenditures.

Published in:

International Tax Journal, 2010, v. 36, n. 5, p. 47

By:

Poh Eng Hin

Publication type:

Article

Canadian Taxation of Non-Resident Trusts: A Critical Review of Section 94 of the Income Tax Act.

Published in:

Canadian Tax Journal / Revue Fiscale Canadienne, 2004, v. 52, n. 2, p. 329

By:

Roth, Elie

Publication type:

Article

Trust in public programmes and distributive (in)justice in taxation.

Published in:

Economic Research-Ekonomska Istrazivanja, 2023, v. 36, n. 3, p. 1, doi. 10.1080/1331677X.2023.2222307

By:

Nadirov, Orkhan;
Dehning, Bruce

Publication type:

Article

The taxation of capital gains in trusts after Bamford: a critical evaluation of the streaming regime in subdivision 115-C ITAA97.

Published in:

Australian Tax Forum, 2020, v. 35, n. 3, p. 314

By:

Walpola, Sonali

Publication type:

Article

Charitable Trusts in the GST Era: Philanthropy Versus Taxation.

Published in:

IUP Law Review, 2024, v. 14, n. 4, p. 45

By:

Senthilkumar, Sushmitha;
Senthilkumar, Madhumitha;
Velraj, P.

Publication type:

Article

Estate Plans Reconsidered with New Tax Rates.

Published in:

Journal of Financial Service Professionals, 2014, v. 68, n. 1, p. 15

By:

Reardon, Dennis

Publication type:

Article

New York resident trusts may not be subject to tax on income.

Published in:

CPA Journal, 1995, v. 65, n. 2, p. 65

By:

Levi, Mark H.

Publication type:

Article

INCOME TAXATION OF ESTATES AND TRUSTS (Book Review).

Published in:: 1979
Publication type:: Book Review

The Crux of the Clutch CRUT Crutch: How to Fix an Impermissible Split-Interest Trust to Obtain an Estate Tax Charitable Deduction.

Published in:

Florida Bar Journal, 2015, v. 88, n. 9, p. 70

By:

Pratt, David;
Rosenblum, Michael

Publication type:

Article

Decoding the Fundamentals of Fiduciary Returns: Accounting and Taxation in Irrevocable Trusts: While some trust issues may require an attorney or CPA's guidance, here's what every planner should know about irrevocable trusts.

Published in:

Journal of Financial Planning, 2024, v. 37, n. 6, p. 70

By:

Thornton, Claire

Publication type:

Article

Avoiding Post-ATRA Trust Tax Rates.

Published in:

Journal of Financial Planning, 2013, v. 26, n. 10, p. 44

By:

Gardner, Randy;
McClintock, Matt;
Daff, Leslie;
Welch, Julie

Publication type:

Article

Federal Income Taxation of Trusts and Estates.

Published in:

1989

By:

Stiner, M. Susan

Publication type:

Book Review

Federal Taxation of Estates, Gifts, and Trusts (Book).

Published in:

1982

By:

Basi, Bart A.;
Meyer, Philip E.

Publication type:

Book Review

West's Federal Taxation: Corporations, Partnerships, Estates and Trusts.

Published in:

1981

By:

Goodman, Bernard B.

Publication type:

Book Review

West's Federal Taxation: Corporations, Partnerships, Estates, and Trusts (Book).

Published in:

1978

By:

Burns, Thomas J.;
Bagley, Ron N.

Publication type:

Book Review

Strange Bedfellows: The Federal Constitution, Out-of-State Nongrantor Accumulation Trusts, and the Complete Avoidance of State Income Taxation.

Published in:

Vanderbilt Law Review, 2014, v. 67, n. 6, p. 1945

By:

Schoenblum, Jeffrey

Publication type:

Article

A NOTE FROM THE EDITOR-IN-CHIEF.

Published in:

Journal of Passthrough Entities, 2016, v. 19, n. 4, p. 5

By:

Levun, Chuck

Publication type:

Article

TRUSTS AND ESTATE TAXATION (BOOK).

Published in:

1967

By:

Weiner, Stephen A.

Publication type:

Book Review

RECIPROCAL TRUSTS IN ESTATE AND GIFT TAXATION.

Published in:

California Law Review, 1954, v. 42, n. 1, p. 151, doi. 10.2307/3478231

By:

Lyman, Yale M.

Publication type:

Article

The Tax Consequences of Pension Trusts and Employer Purchased Annuities to Employee or Beneficiary.

Published in:

California Law Review, 1951, v. 39, n. 2, p. 204, doi. 10.2307/3478034

By:

Goodfellow, H. Scott

Publication type:

Article

Federal Income Taxation of Trusts and Estates (Book).

Published in:

1948

By:

Surrey, Stanley S.

Publication type:

Book Review

The Taxation of Trust Intangibles.

Published in:

California Law Review, 1939, v. 27, n. 6, p. 674, doi. 10.2307/3476041

By:

Cherry, George D.

Publication type:

Article

State Inheritance Taxation and Taxability of Trusts (Book).

Published in:

1935

By:

Brown, Robert C.

Publication type:

Book Review

Federal Income Taxation of Trusts and Estates: Cases, Problems, and Materials.

Published in:

2009

By:

SOLED, JAY A.

Publication type:

Book Review

Federal Taxation of Estates, Gifts, and Trusts.

Published in:

2000

By:

Crain, Terry L.

Publication type:

Book Review

Taxation of Estates, Gifts, and Trusts (Book).

Published in:

1996

By:

Cassill, Arthur P.;
Anderson, Kenneth E.

Publication type:

Book Review

Federal Taxation of Estates, Gifts, and Trusts (Book).

Published in:

1982

By:

Hicks, Sam A.;
Harmelink, Philip J.

Publication type:

Book Review

Added Attention Needed in Representing Beneficiaries of Trusts or Estates.

Published in:

Journal of Financial Planning, 2000, v. 13, n. 11, p. 132

By:

James P., Weller

Publication type:

Article

Diary of Recent Economic Events and Policy Statements.

Published in:: Australian Economic Review, 1980, v. 13, n. 1, p. 41, doi. 10.1111/j.1467-8462.1980.tb00615.x
Publication type:: Article

Joint Committee on Taxation of the Canadian Bar Association and Chartered Professional Accountants of Canada, "Re: Draft Legislative Proposal Released by the Department of Finance on June 3,2013,".

Published in:

Canadian Tax Journal / Revue Fiscale Canadienne, 2014, v. 62, n. 1, p. 305

By:

A. M.

Publication type:

Article

AN ANALYSIS OF THE TAX EFFECTS OF DECANTING.

Published in:

Real Property, Trust & Estate Law Journal, 2012, v. 47, n. 1, p. 141

By:

Blattmachr, Jonathan G.;
Horn, Jerold I.;
Zeydel, Diana S. C.

Publication type:

Article

DEVELOPING LAW ON CHANGING IRREVOCABLE TRUSTS: STAYING OUT OF THE DANGER ZONE.

Published in:

Real Property, Trust & Estate Law Journal, 2012, v. 47, n. 1, p. 1

By:

Zeyde, Diana S. C.

Publication type:

Article

Understanding the Duties of a Trustee in Administering a Trust.

Published in:

CPA Journal, 2019, v. 89, n. 5, p. 28

By:

Kess, Sidney;
Mendlowitz, Edward

Publication type:

Article

A partnership's capital gains are taxable to a trust's income beneficiary.

Published in:

CPA Journal, 1997, v. 67, n. 1, p. 56

By:

Schaengold, David

Publication type:

Article

Changes to Income Trust Taxation in Canada: Investor Reaction and Dividend Clientele Theory.

Published in:

Journal of Business Finance & Accounting, 2009, v. 36, n. 5/6, p. 725, doi. 10.1111/j.1468-5957.2009.02156.x

By:

Elayan, Fayez A.;
Jingyu Li;
Donnelly, Maureen E.;
Young, Allister W.

Publication type:

Article

AGAINST A UNIFORM LAW ON THE INCOME TAXATION OF TRUSTS.

Published in:

University of Louisville Law Review, 2023, v. 61, n. 2, p. 317

By:

Simon, Michelle S.

Publication type:

Article

State Taxation of Trusts and Their Beneficiaries When There Are Multiple State Contacts.

Published in:

Journal of State Taxation, 2001, v. 20, n. 1, p. 1

By:

Gantt, Gamewell;
McGown Jr., John

Publication type:

Article

Trust and Estate Planning: The Emergence of a Profession and Its Contribution to Socioeconomic Inequality<sup>1</sup> Trust and Estate Planning: The Emergence of a Profession and Its Contribution to Socioeconomic Inequality.

Published in:

Sociological Forum, 2012, v. 27, n. 4, p. 825, doi. 10.1111/j.1573-7861.2012.01358.x

By:

Harrington, Brooke

Publication type:

Article

Pre-Immigration Planning with the Foreign Trust: The Intersection of Income and Estate Tax.

Published in:

Florida Bar Journal, 2024, v. 98, n. 2, p. 26

By:

Forster, Gary;
Page, J. Brian

Publication type:

Article

Industry Perspective-Real Estate.

Published in:

Journal of Taxation of Financial Products, 2008, v. 7, n. 4, p. 13

By:

Gouwar, James A.;
Nirenberg, David Z.;
Kim, Sharon

Publication type:

Article

Agency Nexus and the State Taxation of Trusts.

Published in:

Journal of State Taxation, 2019, v. 37, n. 4, p. 33

By:

Sawyers, Roby B.;
Sonnier, Blaise M.

Publication type:

Article

The Taxpayer Relief Act of 1997: Its impact on REITs.

Published in:

Journal of Property Management, 1998, v. 63, n. 2, p. 74

By:

Drake, Kealon

Publication type:

Article

WELCOME FROM THE TAXATION, PROBATE & TRUST LAW SECTION.

Published in:

Advocate (05154987), 2012, v. 55, n. 8, p. 25

By:

Manning, D. James

Publication type:

Article

Trust Ownership of Nonqualified Annuities: General Considerations for Trustees.

Published in:

Journal of Financial Service Professionals, 2010, v. 64, n. 3, p. 38

By:

Underwood, J. Gary

Publication type:

Article