U.S. taxation of foreign estates, trusts and beneficiaries [electronic resource] / Michael A. Heimos ; based on a previous edition by Howard M. Zaritsky and Howard D. Rosen.

" ... gives a survey of the history of trusts, explains in detail the U.S. federal income, estate, and gift taxation of foreign trusts and estates and their grantors and beneficiaries. The Portfolio also provides a secondary discussion of select U.S. state taxation analogues. An entity is subje...

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Bibliographic Details

Online Access:	Law Students, Faculty, and Staff (via Bloomberg Law)
Main Author:	Heimos, Michael A., 1969-
Corporate Author:	Tax Management Inc
Other Authors:	Zaritsky, Howard M., 1949-, Rosen, Howard D.
Other title:	Bloomberg Law online Bloomberg Law online.
Format:	Electronic Website
Language:	English
Published:	Arlington, VA : Tax Management Incorporated, [2008-]
Series:	Tax management portfolios ; 854-4th.
Subjects:	Trusts and trustees > Taxation. Income tax > Foreign income. Impôt sur le revenu > Revenus étrangers.