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
Resource Information
The item 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 represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in University of San Diego Libraries.This item is available to borrow from 1 library branch.
Resource Information
The item 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 represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in University of San Diego Libraries.
This item is available to borrow from 1 library branch.
- 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."
- Language
- eng
- Extent
- 1 online resource
- Note
- Formerly published in Washington, D.C., 2001-2007
- 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
- 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>
- 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."
- 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
- 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
- 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
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.sandiego.edu/portal/Grantor-trusts-sections-671-679-Robert-T./1Tc1gt7rbZ0/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.sandiego.edu/portal/Grantor-trusts-sections-671-679-Robert-T./1Tc1gt7rbZ0/">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</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.sandiego.edu/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.sandiego.edu/">University of San Diego Libraries</a></span></span></span></span></div>
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.sandiego.edu/portal/Grantor-trusts-sections-671-679-Robert-T./1Tc1gt7rbZ0/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.sandiego.edu/portal/Grantor-trusts-sections-671-679-Robert-T./1Tc1gt7rbZ0/">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</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.sandiego.edu/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.sandiego.edu/">University of San Diego Libraries</a></span></span></span></span></div>
