Coverart for item
The Resource 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

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

Label
Grantor trusts (sections 671-679)
Title
Grantor trusts (sections 671-679)
Statement of responsibility
Robert T. Danforth, Professor of Law, Washington and Lee University School of Law, Lexington, Virginia, Howard M. Zaritsky, Consulting Counsel, Rapidan, Virginia
Title variation
Income taxation under subpart E
Title variation date
-<Oct. 5, 2007>
Creator
Contributor
Author
Issuing body
Subject
Genre
Language
eng
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."
Member of
Cataloging source
BNA
Characteristic
updating web site
http://bibfra.me/vocab/lite/collectionName
Bloomberg Law (Online database)
http://library.link/vocab/creatorDate
1957-
http://library.link/vocab/creatorName
Danforth, Robert T.
Entry convention
integrated entry
LC call number
KF6289.A1
LC item number
T35 no. 819-2nd ONLINE
Nature of contents
  • dictionaries
  • bibliography
Regularity
complete irregular
http://library.link/vocab/relatedWorkOrContributorDate
1949-
http://library.link/vocab/relatedWorkOrContributorName
  • Zaritsky, Howard M.
  • Bloomberg BNA,
  • Tax Management Inc
Series statement
Estates, gifts and trusts porftfolios
Series volume
portfolio 819-2nd
http://library.link/vocab/subjectName
  • Estate planning
  • Trusts and trustees
Label
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
Instantiates
Publication
Note
Formerly published in Washington, D.C., 2001-2007
Bibliography note
Includes bibliographical references
Carrier category
online resource
Carrier category code
  • cr
Carrier MARC source
rdacarrier
Color
mixed
Content category
text
Content type code
  • txt
Content type MARC source
rdacontent
Contents
  • 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
  • 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
Control code
60425927
Dimensions
unknown
Extent
1 online resource
Form of item
online
Media category
computer
Media MARC source
rdamedia
Media type code
  • c
Publication frequency
Updated irregularly
Specific material designation
remote
System control number
  • (OCoLC)60425927
  • 60425927
System details
Mode of access: World Wide Web
Label
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
Publication
Note
Formerly published in Washington, D.C., 2001-2007
Bibliography note
Includes bibliographical references
Carrier category
online resource
Carrier category code
  • cr
Carrier MARC source
rdacarrier
Color
mixed
Content category
text
Content type code
  • txt
Content type MARC source
rdacontent
Contents
  • 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
  • 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
Control code
60425927
Dimensions
unknown
Extent
1 online resource
Form of item
online
Media category
computer
Media MARC source
rdamedia
Media type code
  • c
Publication frequency
Updated irregularly
Specific material designation
remote
System control number
  • (OCoLC)60425927
  • 60425927
System details
Mode of access: World Wide Web

Library Locations

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      32.771471 -117.187496
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