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|Additional Physical Format:||Print version:
Etheridge, Donald McGee.
Charitable lead trusts.
Arlington, VA : Tax Management Inc., ©2013-
|Material Type:||Document, Updating website, Internet resource|
|Document Type:||Internet Resource, Computer File, Continually Updated Resource|
|All Authors / Contributors:||
Donald McGee Etheridge; Tax Management Inc.
|Notes:||Formerly published in Washington, D.C., 2002-2007.
Title from title screen (viewed May 22, 2013).
|Details:||Mode of access: World Wide Web.|
|Contents:||Detailed analysis. Introduction --
Basic requirements for charitable deduction-qualifying nongrantor charitable lead trust and grantor charitable lead trust --
Income taxation of qualifying nongrantor charitable lead trusts and beneficiaries --
Additional considerations for qualifying nongrantor charitable lead trusts --
General tax and planning considerations for qualifying and nonqualifying nongrantor charitable lead trusts --
Grantor charitable lead trust --
|Series Title:||Tax management portfolios, 866-2nd.|
|Responsibility:||Donald M. Etheridge, Jr.|