Add to ORKGProfessionals providing cross-border estate planning advice need to know whether a private foundation will be treated as a foreign corporation, partnership or trust for US federal income tax purposes. The present article contains a detailed evaluation of the classification possibilities of private foundations under US tax la
This article describes the basic principles of U.S. federal income tax liability under the Foreign I...
rivate foundations contribute billions of dollars to the charitable sector each year, often by provi...
Taxpayer, trustee of a domestic inter vivos trust, sued for a refund of United States income taxes p...
1 here are more than 22,000 private foundations in the United States. Unfortunately, the terminolog...
The impact of the United States\u27 Tax Reform Act of 1986 has been significant. The Act has created...
This case study reviews the Anchor Foundation, a private 501(c)(3) foundation associated with the So...
After an exploration of the implications of the present tax treatment of foundations, this article t...
Very recently in the United States Treasury Department submitted its study of private foundations to...
This article is a detailed study of the taxation by the United States of foreign base company servi...
For more than two decades WG&L\u27s Federal Income Taxation of Estates and Trusts, Third Edition, ha...
Although Estonia has a foundations regulation that enables establishing private foundations, the loc...
Businessmen these days are playing an ever increasing role in the creation and support of non-profi...
This paper describes some of the possible structuring alternatives a foreign investor may use to lim...
For United States federal tax purposes, the classificaiton of an entity as a partnership or a corpor...
Analysis of how foreign entities (mostly corporations) are being dealth with for domestic income tax...
This article describes the basic principles of U.S. federal income tax liability under the Foreign I...
rivate foundations contribute billions of dollars to the charitable sector each year, often by provi...
Taxpayer, trustee of a domestic inter vivos trust, sued for a refund of United States income taxes p...
1 here are more than 22,000 private foundations in the United States. Unfortunately, the terminolog...
The impact of the United States\u27 Tax Reform Act of 1986 has been significant. The Act has created...
This case study reviews the Anchor Foundation, a private 501(c)(3) foundation associated with the So...
After an exploration of the implications of the present tax treatment of foundations, this article t...
Very recently in the United States Treasury Department submitted its study of private foundations to...
This article is a detailed study of the taxation by the United States of foreign base company servi...
For more than two decades WG&L\u27s Federal Income Taxation of Estates and Trusts, Third Edition, ha...
Although Estonia has a foundations regulation that enables establishing private foundations, the loc...
Businessmen these days are playing an ever increasing role in the creation and support of non-profi...
This paper describes some of the possible structuring alternatives a foreign investor may use to lim...
For United States federal tax purposes, the classificaiton of an entity as a partnership or a corpor...
Analysis of how foreign entities (mostly corporations) are being dealth with for domestic income tax...
This article describes the basic principles of U.S. federal income tax liability under the Foreign I...
rivate foundations contribute billions of dollars to the charitable sector each year, often by provi...
Taxpayer, trustee of a domestic inter vivos trust, sued for a refund of United States income taxes p...