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Income Taxation of Estates and Trusts Jonathan G. Blattmachr

Income Taxation of Estates and Trusts

Jonathan G. Blattmachr

Published October 1st 1995
ISBN : 9780872240902
Hardcover
930 pages
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 About the Book 

Shows you why: the major planning benefit of a charitable remainder trust is its tax exemption- distributions of corpus are exempt from taxability and not subject to the Codes two-tier system of priority of taxability- and, a trust whoseMoreShows you why: the major planning benefit of a charitable remainder trust is its tax exemption- distributions of corpus are exempt from taxability and not subject to the Codes two-tier system of priority of taxability- and, a trust whose distributions are discretionary or irregular can minimise beneficiaries taxes.