The Resource U.S. taxation of foreign estates, trusts and beneficiaries, Michael A. Heimos ; based on a previous edition by Howard M. Zaritsky and Howard D. Rosen
U.S. taxation of foreign estates, trusts and beneficiaries, Michael A. Heimos ; based on a previous edition by Howard M. Zaritsky and Howard D. Rosen
Resource Information
The item U.S. taxation of foreign estates, trusts and beneficiaries, Michael A. Heimos ; based on a previous edition by Howard M. Zaritsky and Howard D. Rosen 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 U.S. taxation of foreign estates, trusts and beneficiaries, Michael A. Heimos ; based on a previous edition by Howard M. Zaritsky and Howard D. Rosen 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
- " ... 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."
- Language
- eng
- Extent
- 1 online resource
- Contents
-
- The
- Situs of foreign trusts
- Drafting, executing, and administering foreign trusts
- Special planning uses of foreign trusts
- Investments by foreign trusts
- Foreign estates
- Collection and enforcement
- Table of worksheets
- Detailed analysis.
- Introduction and general history of trusts
- Foreign trusts and U.S. taxation : a brief history
- What constitutes a foreign trust ([section] 7701)
- Outbound foreign trusts ([section] 679 and [section] 684)
- Inbound transfers and taxation of U.S. income of nongrantor foreign trusts
- U.S. wealth transfer taxes on foreign transfers to foreign trusts
- Reporting requirements for foreign trusts
- Label
- U.S. taxation of foreign estates, trusts and beneficiaries
- Title
- U.S. taxation of foreign estates, trusts and beneficiaries
- Statement of responsibility
- Michael A. Heimos ; based on a previous edition by Howard M. Zaritsky and Howard D. Rosen
- Title variation
-
- US taxation of foreign estates, trusts and beneficiaries
- United States taxation of foreign estates, trusts and beneficiaries
- Language
- eng
- 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."
- Cataloging source
- BNA
- Characteristic
- updating web site
- http://bibfra.me/vocab/lite/collectionName
- Bloomberg Law (Online database)
- http://library.link/vocab/creatorDate
- 1969-
- http://library.link/vocab/creatorName
- Heimos, Michael A.
- Entry convention
- integrated entry
- LC call number
- KF6289.A1
- LC item number
- T35 no. 854-4th ONLINE
- Nature of contents
-
- dictionaries
- bibliography
- Regularity
- complete irregular
- http://library.link/vocab/relatedWorkOrContributorDate
- 1949-
- http://library.link/vocab/relatedWorkOrContributorName
-
- Rosen, Howard D
- Zaritsky, Howard M.
- Bloomberg BNA,
- Tax Management Inc
- Series statement
- Estates, gifts, and trusts portfolios
- Series volume
- 854-4th
- http://library.link/vocab/subjectName
-
- Income tax
- Trusts and trustees
- Label
- U.S. taxation of foreign estates, trusts and beneficiaries, Michael A. Heimos ; based on a previous edition by Howard M. Zaritsky and Howard D. Rosen
- 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
-
- The
- Situs of foreign trusts
- Drafting, executing, and administering foreign trusts
- Special planning uses of foreign trusts
- Investments by foreign trusts
- Foreign estates
- Collection and enforcement
- Table of worksheets
- Detailed analysis.
- Introduction and general history of trusts
- Foreign trusts and U.S. taxation : a brief history
- What constitutes a foreign trust ([section] 7701)
- Outbound foreign trusts ([section] 679 and [section] 684)
- Inbound transfers and taxation of U.S. income of nongrantor foreign trusts
- U.S. wealth transfer taxes on foreign transfers to foreign trusts
- Reporting requirements for foreign trusts
- Control code
- 60423157
- 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)60423157
- 60423157
- System details
- Mode of access: World Wide Web
- Label
- U.S. taxation of foreign estates, trusts and beneficiaries, Michael A. Heimos ; based on a previous edition by Howard M. Zaritsky and Howard D. Rosen
- 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
-
- The
- Situs of foreign trusts
- Drafting, executing, and administering foreign trusts
- Special planning uses of foreign trusts
- Investments by foreign trusts
- Foreign estates
- Collection and enforcement
- Table of worksheets
- Detailed analysis.
- Introduction and general history of trusts
- Foreign trusts and U.S. taxation : a brief history
- What constitutes a foreign trust ([section] 7701)
- Outbound foreign trusts ([section] 679 and [section] 684)
- Inbound transfers and taxation of U.S. income of nongrantor foreign trusts
- U.S. wealth transfer taxes on foreign transfers to foreign trusts
- Reporting requirements for foreign trusts
- Control code
- 60423157
- 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)60423157
- 60423157
- System details
- Mode of access: World Wide Web
Library Links
Embed
Settings
Select options that apply then copy and paste the RDF/HTML data fragment to include in your application
Embed this data in a secure (HTTPS) page:
Layout options:
Include data citation:
<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/U.S.-taxation-of-foreign-estates-trusts-and/ZLezzTwKcio/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.sandiego.edu/portal/U.S.-taxation-of-foreign-estates-trusts-and/ZLezzTwKcio/">U.S. taxation of foreign estates, trusts and beneficiaries, Michael A. Heimos ; based on a previous edition by Howard M. Zaritsky and Howard D. Rosen</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>
Note: Adjust the width and height settings defined in the RDF/HTML code fragment to best match your requirements
Preview
Cite Data - Experimental
Data Citation of the Item U.S. taxation of foreign estates, trusts and beneficiaries, Michael A. Heimos ; based on a previous edition by Howard M. Zaritsky and Howard D. Rosen
Copy and paste the following RDF/HTML data fragment to cite this resource
<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/U.S.-taxation-of-foreign-estates-trusts-and/ZLezzTwKcio/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.sandiego.edu/portal/U.S.-taxation-of-foreign-estates-trusts-and/ZLezzTwKcio/">U.S. taxation of foreign estates, trusts and beneficiaries, Michael A. Heimos ; based on a previous edition by Howard M. Zaritsky and Howard D. Rosen</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>
