Reformed trust didn't qualify for marital deduction.
Autor: | Madden, Robert E., Hayes, Lisa H.R. |
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Zdroj: | Estate Planning; Jul98, Vol. 25 Issue 6, p271, 4p |
Abstrakt: | Focuses on the decision rendered by the Ninth Circuit of the United States Tax Court on the case of the Estate of Rapp which involve a question on marital trust taxation. Details on the case; Analysis on the decision of the court. |
Databáze: | Supplemental Index |
Externí odkaz: |