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U.S. taxation of foreign estates, trusts and beneficiaries

Author: Howard M Zaritsky; Howard D Rosen; Tax Management Inc.
Publisher: Arlington, VA : Tax Management Inc., ©2008-
Series: Tax management portfolios, 854-3rd.
Edition/Format:   Continually updated resource : Updating loose-leaf : EnglishView all editions and formats
Database:WorldCat
Summary:
" ... explains in detail the federal income, estate, and gift taxation of foreign trusts and estates and their grantors and beneficiaries. An entity is subject to U.S. income taxation as a foreign trust or estate if it is classified as a foreign trust or estate, respectively, for U.S. tax purposes."
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Details

Material Type: Updating loose-leaf
Document Type: Continually Updated Resource
All Authors / Contributors: Howard M Zaritsky; Howard D Rosen; Tax Management Inc.
ISBN: 9781558716087 1558716084
OCLC Number: 227814173
Notes: "This portfolio revises and supersedes 854-2nd T.M."
Description: 1 volume (loose-leaf) : forms ; 28 cm.
Contents: Detailed analysis. Introduction --
Foreign trusts: A brief historical look --
What constitutes a foreign trust ([section] 7701) --
Outbound foreign trusts ([sections] 679 and 684) --
Inbound transfers ([sections] 643(h), 651-652, 661-662, 665-668, 672(f), 679(a)(4), 871, 897, 1441) --
U.S. wealth transfer taxes on foreign transfers to foreign trusts --
Reporting requirements for foreign trusts ([sections] 6048, 6677) --
Selecting the situs of foreign trusts --
Changing the situs of foreign trusts --
Drafting, executing, and administering foreign trusts --
Special planning uses of foreign trusts --
Investments by a foreign trust --
Foreign estates --
Collection and enforcement --
Table of worksheets.
Series Title: Tax management portfolios, 854-3rd.
Responsibility: by Howard M. Zaritsky and Howard D. Rosen.

Abstract:

" ... explains in detail the federal income, estate, and gift taxation of foreign trusts and estates and their grantors and beneficiaries. An entity is subject to U.S. income taxation as a foreign trust or estate if it is classified as a foreign trust or estate, respectively, for U.S. tax purposes."

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