Federal income taxation of trusts and estates :
Federal income taxation of trusts and estates : cases, problems, and materials /
Mark L Ascher.
- Durham, N.C. : Carolina Academic Press, ©1988.
- xiii, 479 p. ; 26 cm.
Includes index.
Entities subject to income taxation under Subchapter J --
The entity as taxpayer: basic principles of income taxation under Subchapter J --
The entity as conduit: allocating the tax between the entity and its beneficiaries --
The entity ignored --
Manipulation of entities: the availability of artificial taxpayers under Subchapter J.
ფინანსები საგადასახადო პოლიტიკა, აშშ ფედერალური შემოსავლების დაბეგვრა
336.02(73)
Includes index.
Entities subject to income taxation under Subchapter J --
The entity as taxpayer: basic principles of income taxation under Subchapter J --
The entity as conduit: allocating the tax between the entity and its beneficiaries --
The entity ignored --
Manipulation of entities: the availability of artificial taxpayers under Subchapter J.
ფინანსები საგადასახადო პოლიტიკა, აშშ ფედერალური შემოსავლების დაბეგვრა
336.02(73)