Works matching DE "TAXATION of trusts"

Results: 49

A BELLWETHER OF MODERN TRUST CONCEPTS: A HISTORICAL REVIEW OF SOUTH DAKOTA'S POWERFUL TRUST LAWS.

Published in:

South Dakota Law Review, 2017, v. 62, n. 2, p. 266

By:

KING III, AL W.;
MCDOWELL III, PIERCE H.

Publication type:

Article

FOREIGN TRUSTS AND U.S. TAX IMPLICATIONS.

Published in:

South Dakota Law Review, 2016, v. 61, n. 3, p. 420

By:

ROKAHR, ALICE;
COCKBURNF, MAGGIE

Publication type:

Article

Income tax defective trusts can save taxes.

Published in:

CPA Journal, 1995, v. 65, n. 4, p. 70

By:

Kahn, David H.

Publication type:

Article

Estate entitled to marital deduction for QTIP election.

Published in:

CPA Journal, 1995, v. 65, n. 2, p. 59

By:

Colella, Frank G.

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

Divorced parents establish trust for child's education and medical care.

Published in:

CPA Journal, 1994, v. 64, n. 5, p. 56

By:

Wolosky, Gabe M.;
McEvoy, James B.

Publication type:

Article

Taxable Income of Qualified Trusts.

Published in:

American Bar Association Journal, 1975, v. 61, n. 8, p. 981

By:

Warren Jr., Wesley B.

Publication type:

Article

Offshore Asset Protection Trust Taxation.

Published in:

2017

By:

DOANE, RANDELL C.

Publication type:

Letter to the Editor

The New 3.8 Percent Tax on Net Investment Income of Individuals, Estates, and Trusts.

Published in:

Florida Bar Journal, 2014, v. 88, n. 3, p. 35

By:

August, Jordan D.

Publication type:

Article

The Coming War over Deductible Fiduciary Expenses.

Published in:

Journal of Financial Planning, 2014, v. 27, n. 8, p. 30

By:

Gardner, Randy;
Daff, Leslie

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

Private Equity & Hedge Fund Corner: A New Twist on an Old Battle: Basis Step-Up or 100% QSBS Gain Exclusion--or Both?

Published in:

Journal of Passthrough Entities, 2018, v. 21, n. 2, p. 31

By:

Lenz, Thomas C.;
Wasmuth, Ben

Publication type:

Article

Like-Kind Exchange Corner: Some Additional Thoughts on the Same Taxpayer Requirement of Code Secs. 1031 and 1033: Spouses and Trusts.

Published in:

Journal of Passthrough Entities, 2018, v. 21, n. 2, p. 29

By:

Foster, Mary B.

Publication type:

Article

S Corporation Corner: Losing Your S Election--Winning the Game.

Published in:

Journal of Passthrough Entities, 2011, v. 14, n. 2, p. 33

By:

Walthall, Robert C.

Publication type:

Article

International Tax Issues Corner: Recently Enacted Code Sec. 909 Targets "Splitter" Transactions (Part 2).

Published in:

Journal of Passthrough Entities, 2011, v. 14, n. 2, p. 15

By:

Forst, David

Publication type:

Article

International Tax Issues Corner.

Published in:

Journal of Passthrough Entities, 2008, v. 11, n. 6, p. 7

By:

Forst, David

Publication type:

Article

The Furnace of Confusion Smolders Deep Within Code Sec. 2036(a)(2).

Published in:

Journal of Passthrough Entities, 2007, v. 10, n. 3, p. 9

By:

Harrison, Louis

Publication type:

Article

A Comprehensive Approach to GILTI Planning for Individuals and Trusts.

Published in:

International Tax Journal, 2018, v. 44, n. 6, p. 9

By:

Hadjilogiou, Steven;
Hall, Kevin;
Le Chen

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

Creating Wealth in the 'Overlooked' Defective Beneficiary Trust.

Published in:

Journal of Financial Planning, 2008, v. 21, n. 12, p. 44

By:

Hopson, James F.;
Koehn, Jo Lynne;
Hopson, Patricia D.

Publication type:

Article

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

The Land Trust Alliance's New Accreditation Program.

Published in:

Ecology Law Quarterly, 2006, v. 33, n. 3, p. 897

By:

Campopiano, Marc

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

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

SECTION 2041(A)(3): A TRAP NOT EASILY SPRUNG.

Published in:

Real Property, Trust & Estate Law Journal, 2020, v. 55, n. 2, p. 259

By:

Place, Kasey A.

Publication type:

Article

TRUST DECANTING: A SALE WITHOUT GAIN REALIZATION.

Published in:

Real Property, Trust & Estate Law Journal, 2015, v. 49, n. 3, p. 453

By:

Kleinman, Jason

Publication type:

Article

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

Draft Legislation Relating to Foreign Investment Entities and Non-Resident Trusts.

Published in:: Tax Executive, 2003, v. 55, n. 1, p. 54
Publication type:: Article

Canadian Legislation on Foreign Investment Entities and Non-Resident Trusts.

Published in:: Tax Executive, 2001, v. 53, n. 2, p. 138
Publication type:: Article

Estate Planning for Real Estate Developers.

Published in:

CPA Journal, 2015, v. 85, n. 10, p. 60

By:

Shenkman, Martin M.

Publication type:

Article

The Deductibility of Fees and Expenses Paid by a Non-Grantor Trust or Estate An Overview of Final Treasury Regulations Section 1.67-4.

Published in:

CPA Journal, 2015, v. 85, n. 6, p. 56

By:

Davidowitz, Michelle

Publication type:

Article

SELLING A DECEDENT'S REAL ESTATE: SOME TAX CONSIDERATIONS.

Published in:

CPA Journal, 2000, v. 70, n. 6, p. 58

By:

Fastman, Lainie R.;
Lipoff, Lawrence M.;
Kahn, Alan D.;
Landau, Jerome;
Simon, Debra M.;
Sonet, Richard H.;
Brizard, Peter;
Gordon, Ellen G.

Publication type:

Article

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

IRS crackdown on abusive trusts.

Published in:

CPA Journal, 1997, v. 67, n. 11, p. 65

By:

Slott, Edward A.;
Kramer, Eric M.

Publication type:

Article

Fiduciary tax election.

Published in:

CPA Journal, 1997, v. 67, n. 9, p. 28

By:

Michaels, Philips J.

Publication type:

Article

Final regulations of automatic extensions ease payment and signature requirements.

Published in:

CPA Journal, 1997, v. 66, n. 3, p. 76

By:

Levine, Kevin M.

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

Collection.

Published in:

Journal of Tax Practice & Procedure, 2014, v. 16, n. 3, p. 7

By:

Luttati, Carol M.

Publication type:

Article

БАГАТОЮРИСДИКЦІЙНІ, МІЖНАРОДНІ ТА ОФШОРНІ ТРАСТИ. ПРОБЛЕМНІ ПИТАННЯ СПІВВІДНОШЕННЯ ПОНЯТЬ.

Published in:

Law of Ukraine / Pravo Ukraini, 2018, n. 1, p. 232

By:

Буяджи, Ганна

Publication type:

Article

CONSIDERAŢII PRIVIND REGIMUL JURIDIC ŞI FISCAL AL FIDUCIEI.

Published in:

Romanian Review of Private Law / Revista Română de Drept Privat, 2012, n. 4, p. 112

By:

COSMINA, SAFTA ALEXANDRA;
MIRELA VIOLETA, BULIGA

Publication type:

Article

The contribution of Justice Hill to the tax law of partnerships and trusts.

Published in:

Australian Tax Forum, 2013, v. 28, n. 1, p. 35

By:

Stewart, Miranda

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

Asymmetries in the Generation and Transmission of Wealth.

Published in:

Ohio State Law Journal, 2018, v. 79, n. 1, p. 73

By:

CHANG, FELIX B.

Publication type:

Article

Moving On: Three Exciting Strategies to Manage Net Investment Income Tax.

Published in:

Journal of Financial Service Professionals, 2014, v. 68, n. 4, p. 14

By:

Parthemer, Mark R.;
Klein, Sasha A.

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

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

Trust Protector: Roles and Liability.

Published in:

Journal of Financial Service Professionals, 2010, v. 64, n. 3, p. 33

By:

Michalek, Natalie B.

Publication type:

Article

The Supreme Court and Trust Fees.

Published in:

Journal of Financial Service Professionals, 2008, v. 62, n. 4, p. 7

By:

Commito, Thomas F.

Publication type:

Article