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Full text of the treatise Federal taxation of trusts, grantors, and beneficiaries, which gives an integrated analysis of the federal income, estate, and gift taxes as they apply to trusts, grantors, and beneficiaries. Relevant provisions of the Taxpayer Relief Act of 1997 are fully discussed. Plus, a chapter devoted to the generation-skipping transfers analyzes the special tax rules and planning implications of this complex federal tax.
Database includes most recent edition only. Authors: Peschel & Spurgeon.
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Description based on electronic file, viewed June 8, 2013.