Liquidating trust taxation rules

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Description: Currently you are watching Liquidating trust taxation rules porn video. You can find more videos like Liquidating trust taxation rules below in the related videos section. Corporate attorneys usually think of trusts as estate planning tools: The owner will transfer an equity often non-voting interest in the business by either gifting or selling the interest to the trust. It may also enable shareholders to accelerate a recognition event so as to capture some tax benefit. In order to qualify as a liquidating trust, the trust at issue must be organized for the primary purpose of liquidating and distributing the assets transferred to it, and its activities must be reasonably necessary to, and consistent with, the accomplishment of that purpose. A liquidating trust will be treated as a trust for tax purposes if it is . and to understand the basic rules governing the income taxation of trusts.

Added: 11.11.2018 at 17:56

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