Grantor trusts (sections 671-679) / Robert T. Danforth, Professor of Law, Washington and Lee University School of Law, Lexington, Virginia, Howard M. Zaritsky, Consulting Counsel, Rapidan, Virginia.
2001
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Items
Details
Title
Grantor trusts (sections 671-679) / Robert T. Danforth, Professor of Law, Washington and Lee University School of Law, Lexington, Virginia, Howard M. Zaritsky, Consulting Counsel, Rapidan, Virginia.
Added Author
Added Corporate Author
Variant Title
Subtitle: Income taxation under subpart E -<oct. 5, 2007>
Imprint
Arlington, VA : Tax Management, Inc., [2001]-
Description
1 online resource.
Frequency
Updated irregularly.
Series
Tax management portfolios ; 819-2nd.
Formatted Contents Note
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.
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.
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."
Note
Formerly published in Washington, D.C., 2001-2007.
Bibliography, etc. Note
Includes bibliographical references.
System Details Note
Mode of access: World Wide Web.
Source of Description
Description based on contents viewed on August 3, 2017; title from description page.
Location
WWW
Available in Other Form
Print version: Danforth, Robert T., 1957- Grantor trusts (sections 671-679). Arlington, VA : Tax Management, Inc., [2017]-
Linked Resources
Alternate Title
BNA Premier package.
Language
English
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