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Distributing trust assets & capital gains selected issues paper

Published on 20 Nov 08 by NATIONAL DIVISION, THE TAX INSTITUTE

This paper covers:

  • trust principles
  • absolute entitlement
  • default distributions
  • conduit theory of capital distributions
  • non-resident distributions
  • trust cloning exception.

Author profile:

Ron JORGENSEN
Current at 15 June 2011 Click here to expand/collapse more articles by Ron JORGENSEN.
 

 

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