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Your search keyword '"Testamentary trusts -- Taxation"' showing total 45 results
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45 results on '"Testamentary trusts -- Taxation"'

1. Qualifying and non-qualifying testamentary trusts.

Author

Poyser, John E.S.

Subjects
Tax administration and procedure -- Laws, regulations and rules, Testamentary trusts -- Taxation, Canada. Revenue Agency -- Influence, Government regulation, Canada. Income Tax Act
Published
2004

4. Tax time for trusts

Author

Ireland, Chris

Subjects
Living trusts -- Taxation, Taxation -- Canada, Testamentary trusts -- Taxation, Trusts and trustees -- Laws, regulations and rules, Banking, finance and accounting industries, Business
Published
1991

8. Significant Changes To The Taxation Of Trusts and Estates

Author

Slezak, Karen

Subjects
Estate planning -- Taxation, Testamentary trusts -- Taxation, Income tax -- Laws, regulations and rules, Government regulation, Business, international
Abstract

Significant changes have been made to the taxation of trusts and estates that may have a major impact on your tax and estate planning. This bulletin highlights the main tax [...]

Published
2015

10. Testamentary charitable gifts.

Author

Hoyt, L. Philip

Subjects
Charitable trusts -- Taxation, Income tax, Testamentary trusts -- Taxation, Internal Revenue Code (I.R.C. 664)
Published
1980

13. 'Five percent probability' test for annuity trusts.

Author

Teitell, Conrad

Subjects
Annuities -- Taxation, Charitable remainder trusts -- Taxation, Testamentary trusts -- Taxation
Abstract

Charitable remainder annuity trusts that have a 5% or greater chance of not reaching charitable transfer are probably not a good trust for other purposes, based on the IRS's revisiting of its Letter Ruling 9440010. The IRS has not ruled on whether a two-life inter vivos annuity trust that initially passes the 5% test (established in Rev Rul 77-374) but fails it on the donor's death, thanks to different interest assumptions, remains valid. Special language in the testamentary trust may be desirable., How an annuity trust works. Background. A charitable remainder annuity trust (CRAT) pays the beneficiary(ies) a fixed dollar amount each year for life, with the remainder to charity. The donor [...]

Published
1995

17. 2014 Federal Budget: Trust Update

Author

Getzler, Matthew

Subjects
Tax rates -- Government finance -- Laws, regulations and rules, Testamentary trusts -- Taxation, Government regulation, Business, international
Abstract

The 2014 Federal budget proposes a number of changes to the taxation of 'testamentary trusts' (trusts created upon the death of an individual pursuant to a Will) as well as [...]

Published
2014

21. The taxation of accumulating income of personal trusts.

Author

Bernstein, Jack and Hanson, Suzanne I.R.

Subjects
Attribution rules (Taxation), Discretionary trusts -- Taxation, Income tax, Testamentary trusts -- Taxation, Living trusts -- Taxation, Sachs v. The Queen (80 D.T.C. 6291 (F.C.A.))
Published
1980

24. Caution: boilerplate may be hazardous to your client's tax health.

Author

Moore, Malcolm A.

Subjects
Generation-skipping transfer tax, Transfer taxes, Close corporations -- Taxation, Tax deductions -- Analysis, Life insurance -- Taxation, Husband and wife -- Taxation, Trusts and trustees -- Taxation, Testamentary trusts -- Taxation, Charitable trusts -- Taxation, Gift tax, Internal Revenue Code (I.R.C. 303), Internal Revenue Code (I.R.C. 2042), Internal Revenue Code (I.R.C. 2041), Internal Revenue Code (I.R.C. 2503(b))
Published
1980

25. Tax problems in estate planning for the corporate executives.

Author

Finkelstein, David N.

Subjects
Deferred compensation -- Taxation, Executives -- Taxation, Pension funds -- Taxation, Dividends -- Taxation, Tax shelters, Employee ownership -- Taxation, Corporations -- Taxation, Testamentary trusts -- Taxation, Estate planning -- Taxation, Living trusts -- Taxation
Published
1981

26. Income tax consequences of trust distributions of income and capital.

Author

Bernstein, Jack

Subjects
Living trusts -- Taxation, Dividends -- Taxation, Trusts and trustees -- Taxation, Discretionary trusts -- Taxation, Testamentary trusts -- Taxation, Canada. Income Tax Act (s. 117), Canada. Income Tax Act (s. 122(2)), Canada. Income Tax Act (s. 104)
Published
1981

27. The use of trusts in tax and estate planning.

Author

Kennedy, James F.

Subjects
tax planning, Trusts and trustees -- Taxation, Estate planning -- Taxation, Testamentary trusts -- Taxation, Living trusts -- Taxation
Published
1981

28. Transfers Of Residences Involving A Spousal Testamentary Trust

Subjects
Testamentary trusts -- Taxation, Dwellings -- Taxation, Housing -- Taxation, Business, international, Canada. Income Tax Act
Abstract

The sale of a house by a spousal testamentary trust and the purchase of a new residence in replacement of the former may result in adverse tax consequences if all [...]

Published
2013

34. The kids are all right

Author

Laurence, Michael

Subjects
Australia -- Tax policy, Children -- Economic aspects, Children -- Taxation, Testamentary trusts -- Taxation, Business, Business, general
Abstract

Children are eligible to receive tax benefits under testamentary trust upon parent's death. The details of Australian tax law are presented.

Published
2006

35. Control from the grave

Author

Laurence, Michael

Subjects
Beneficiaries -- Taxation, Beneficiaries -- Economic aspects, Personal property -- Management, Testamentary trusts -- Management, Testamentary trusts -- Taxation, Company business management, Business, Business, general
Abstract

The role of Australian testamentary trusts, which offer tax advantages from distribution of family assets among beneficiaries, is discussed.

Published
2006

37. Time bomb trusts.

Author

McCutcheon, Barry

Subjects
Capital gains tax -- Laws, regulations and rules, Testamentary trusts -- Taxation, Trusts and trustees -- Taxation, United Kingdom. Finance Act 1989
Published
1989

38. Upholding of trust bars marital deduction.

Subjects
Marital deduction -- Cases, Testamentary trusts -- Taxation, Marital property -- Taxation, Smith 86-2 U.S. Tax Cas. (CCH) 13,695 (7th Cir. 1986)
Published
1987

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