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Grantor trusts : sections 671-679

" ... examines the taxation of grantors and third persons deemed to own the assets of a trust under [sections] 671-679. The planning and drafting of trusts requires a clear understanding of the grantor trust rules in order to ensure that the grantor, trust, and beneficiaries are taxed in the desired fashion."

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  • "" ... examines the taxation of grantors and third persons deemed to own the assets of a trust under [sections] 671-679. The planning and drafting of trusts requires a clear understanding of the grantor trust rules in order to ensure that the grantor, trust, and beneficiaries are taxed in the desired fashion.""@en

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  • "Grantor trusts : sections 671-679"@en