Federal income taxation of trusts and estates : cases, problems, and materials / Mark L Ascher.

Material type: Text

Contents:

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.

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Holdings
Item type	Current library	Call number	Copy number	Status	Date due	Barcode
წიგნი	ეროვნული სამეცნიერო ბიბლიოთეკა 1 საცავი. 1 კორპ.	336.02(73) (Browse shelf(Opens below))	FF3E23729	Available		2016-45093

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.

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National Science Library of Georgia

Federal income taxation of trusts and estates : cases, problems, and materials / Mark L Ascher.