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. 
<br/><br/> Includes index. 
<br/><br/>	Entities subject to income taxation under Subchapter J --<br/>The entity as taxpayer: basic principles of income taxation under Subchapter J --<br/>The entity as conduit: allocating the tax between the entity and its beneficiaries --<br/>The entity ignored --<br/>Manipulation of entities: the availability of artificial taxpayers under Subchapter J. 
<br/><br/><label>Subjects--Index Terms: </label>ფინანსები საგადასახადო პოლიტიკა, აშშ ფედერალური შემოსავლების დაბეგვრა 
<br/><br/><label>Universal Decimal Class. No.: </label>336.02(73)