TY  - BOOK
TI  - Federal income taxation of trusts and estates: cases, problems, and materials 
PY  - 1988///
CY  - Durham, N.C.
PB  -  Carolina Academic Press
KW  - ფინანსები
KW  - საგადასახადო პოლიტიკა, აშშ
KW  - ფედერალური შემოსავლების დაბეგვრა
N1  - 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
ER  -