Add to ORKGSINCE the inception of the income tax in 1913 the taxation of trustincome has been an ever-vexing problem. Under the first income tax lawa trust was not treated as a separate taxable entity. The Act levied atax on the net income of all individuals, but merely required fiduciariesto file a return of the net income of the person for whom they act,subject to this tax, coming into their custody and to withhold thenormal tax. Because of the lack of a taxable entity against which thetax could be levied, income collected by a trustee and held for the benefitof unborn or unascertained persons escaped the tax
In a recent significant decision the Supreme Court of the United States has declared that, under cer...
For more than two decades WG&L\u27s Federal Income Taxation of Estates and Trusts, Third Edition, ha...
Using a trust to satisfy a husband\u27s\u27 obligation to support his wife after divorce can be an a...
SINCE the inception of the income tax in 1913 the taxation of trustincome has been an ever-vexing pr...
The taxation of trust income is subject to inherent problems due to the nature of the trust itself w...
The Australian tax policy of assessing trusts and their beneficiaries has been buffeted by changes t...
Bonds of a prescribed kind were deposited in an investment trust with defendant, who issued certific...
This comment will not be expository of all of the trust provisions but rather will attempt to deal w...
This paper sketches broadly the efficiency and equity effects of income trusts that make their use a...
The presently entitled formula establishes and allocates tax liability for trust income in Div 6 of ...
Settlors, husband and wife, established certain irrevocable trusts with themselves and another as tr...
In 1931 a settlor executed a deed of trust and transferred securities to the trustees, who were also...
This paper sketches broadly the efficiency and equity effects of income trusts that make their use a...
By reason of its nature as a legal concept, the trust is destined to fit awkwardly within any statut...
Present law fails to integrate the income and transfer (i.e., estate and gift) taxation of trusts; a...
In a recent significant decision the Supreme Court of the United States has declared that, under cer...
For more than two decades WG&L\u27s Federal Income Taxation of Estates and Trusts, Third Edition, ha...
Using a trust to satisfy a husband\u27s\u27 obligation to support his wife after divorce can be an a...
SINCE the inception of the income tax in 1913 the taxation of trustincome has been an ever-vexing pr...
The taxation of trust income is subject to inherent problems due to the nature of the trust itself w...
The Australian tax policy of assessing trusts and their beneficiaries has been buffeted by changes t...
Bonds of a prescribed kind were deposited in an investment trust with defendant, who issued certific...
This comment will not be expository of all of the trust provisions but rather will attempt to deal w...
This paper sketches broadly the efficiency and equity effects of income trusts that make their use a...
The presently entitled formula establishes and allocates tax liability for trust income in Div 6 of ...
Settlors, husband and wife, established certain irrevocable trusts with themselves and another as tr...
In 1931 a settlor executed a deed of trust and transferred securities to the trustees, who were also...
This paper sketches broadly the efficiency and equity effects of income trusts that make their use a...
By reason of its nature as a legal concept, the trust is destined to fit awkwardly within any statut...
Present law fails to integrate the income and transfer (i.e., estate and gift) taxation of trusts; a...
In a recent significant decision the Supreme Court of the United States has declared that, under cer...
For more than two decades WG&L\u27s Federal Income Taxation of Estates and Trusts, Third Edition, ha...
Using a trust to satisfy a husband\u27s\u27 obligation to support his wife after divorce can be an a...