Coverart for item
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

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
Creator
Contributor
Author
Issuing body
Subject
Genre
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."
Member of
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
Instantiates
Publication
Copyright
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
Publication
Copyright
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 Locations

    • Pardee Legal Research CenterBorrow it
      5998 Alcalá Park, San Diego, CA, 92110-2492, US
      32.771471 -117.187496
Processing Feedback ...