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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| Online Access: |
Law Students, Faculty, and Staff (via Bloomberg Law) |
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| Main Author: | |
| Corporate Author: | |
| Other Authors: | , |
| Other title: | Taxation of foreign estates, trusts and beneficiaries United States taxation of foreign estates, trusts and beneficiaries Bloomberg Law online Bloomberg Law online. |
| Format: | Electronic Website |
| Language: | English |
| Published: |
Arlington, VA :
Tax Management Incorporated,
[2008-]
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| Series: | Tax management portfolios ;
6500. |
| Subjects: |
| Summary: | " ... 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 subject to U.S. income taxation as a "foreign trust" or "foreign estate" if it is classified respectively as such under several U.S. tax code sections." |
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| Item Description: | Previously cataloged as Tax management portfolio 911-3rd. Title from title screen (viewed April 1, 2015). |
| Physical Description: | 1 online resource. |
| Publication Frequency: | Updated irregularly |
| Format: | Mode of access: World Wide Web. |
| Bibliography: | Includes bibliographical references. |