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eBook Federal taxation of trusts, grantors, and beneficiaries: Income, estate, gift, generation-skipping transfer (WGL tax series) ePub

eBook Federal taxation of trusts, grantors, and beneficiaries: Income, estate, gift, generation-skipping transfer (WGL tax series) ePub

by John L Peschel

  • ISBN: 0791303705
  • Subcategory: No category
  • Author: John L Peschel
  • Language: English
  • Publisher: Warren, Gorham & Lamont; 2nd edition (1989)
  • ePub book: 1810 kb
  • Fb2 book: 1375 kb
  • Other: lrf lit azw doc
  • Rating: 4.4
  • Votes: 119

Description

Get comprehensive, integrated analysis of the federal income, estate, and gift tax implications; a detailed, independent .

This treatise covers all types of trusts, including GRATS, GRUTS, QPRTS, defective or intentional grantor trusts, S corporation trusts, foreign trusts, charitable trusts, marital deduction trusts, and trusts for minors.

Read by John L. Peschel.

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Additional Physical Format: Online version: Peschel, John L. Federal taxation of trusts, grantors, and . Federal taxation of trusts, grantors, and beneficiaries. All Authors, Contributors: John L Peschel; Edward D Spurgeon. Find more information about: John L Peschel Edward D Spurgeon.

Warren, Gorham & Lamont, (c)1989. Physical Description: 1 v. (various pagings) ;, 25 cm. Series Statement: WG&L tax series. Bibliography, etc. Note: Includes bibliographical references. Personal Name: Spurgeon, Edward D. Uniform Title

John L. & Edward D. Spurgeon Peschel. ISBN 10: 0791313549 ISBN 13: 9780791313541.

John L. Publisher: Warren Gorham Lamont, 1992.

generation-skipping transfer tax imposes a tax on both outright gifts and transfers in trust to or for the benefit of unrelated persons who are more than 3. years younger than the donor or to related persons more than one generation younger than the donor, such as grandchildren. The generation-skipping tax will be imposed only if the transfer avoids incurring a gift or estate tax at each generation level.

The generation-skipping transfer tax addresses a gap in estate tax law that once let . The Exemption From Generation-Skipping Transfer Taxes. The GST can be levied on both direct transfers to these beneficiaries and gifts made to them through trusts

The generation-skipping transfer tax addresses a gap in estate tax law that once let inheritances avoid being taxed twice from one generation to the next. The GST can be levied on both direct transfers to these beneficiaries and gifts made to them through trusts. Trusts are also considered to be skip persons under some circumstances: All the beneficiaries of the trust are skip persons to the donor or no dispositions of income or property are to be made to anyone who is not a skip person. These individuals must have a "beneficial interest" in the trust.

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