The income taxation of trusts in the United States

Journal
Ascher, M.L.
United States
Bulletin for International Taxation 1999 (Volume 53), No. 4
FormatPDF
EUR
40
| USD
45 (VAT excl.)

The income taxation of trusts in the US is examined. Issues focused on include the income tax implications of trust creation, the taxation of trust income and the income tax consequences of winding up a trust.