000			01079nam a22002057a 4500
003			Ge_NSL
005			20160922155044.0
008			160922s1988 us ||||| |||| 00| 0 eng d
041			_aeng
080			_a336.02(73)
245			_aFederal income taxation of trusts and estates : _bcases, problems, and materials / _cMark L Ascher.
264			_aDurham, N.C. : _b Carolina Academic Press, _c ©1988.
300			_axiii, 479 p. ; _c26 cm.
500			_aIncludes index.
505			_a 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.
653			_aფინანსები
653			_aსაგადასახადო პოლიტიკა, აშშ
653			_aფედერალური შემოსავლების დაბეგვრა
942			_2udc _cBK
999			_c80171 _d80171