Editor's Note

Collins, James
July 2001
Journal of State Taxation;Summer2001, Vol. 20 Issue 1, piii
Academic Journal
Introduces a series of articles pertaining to taxation, featured in the July 2001 issue of the 'Journal of State Taxation.' State taxation of testamentary trusts; Progress of the Streamliner Sales Tax project; Comparison between the sales and use tax treatment of repairs and maintenance.


Related Articles

  • State Taxation of Trusts and Their Beneficiaries When There Are Multiple State Contacts. Gantt, Gamewell; McGown Jr., John // Journal of State Taxation;Summer2001, Vol. 20 Issue 1, p1 

    This article examines the state income taxation of testamentary trusts and individual trust beneficiaries when there are multiple state contacts. For matters of illustration, the focus is on states comprising the Northwest: Idaho, Wyoming, Montana, Washington, Oregon, Nevada, and Utah. Since...

  • To find a good cause on which to bestow your estate is tricky. Especially if you aren't fond of... Taylor, Laurie // New Statesman;09/12/97, Vol. 126 Issue 4351, p55 

    Describes the importance of making a last will testament. Difficulty in bestowing one's estate; Factors that must be considered in estate division.

  • A tax-free sum for the grandchildren. Laurence, Michael // BRW;8/14/95, Vol. 17 Issue 31, p94 

    Reports on the use of testamentary trusts in Australia. Townsend Partners' inclusion of testamentary trusts in its clients' wills; Features of testamentary trusts; Children as beneficiaries of testamentary trusts.

  • The Testamentary Charitable Lead Annuity Trust Revisted. Kern, Jeffrey A.; Shore, H. Allan // Florida Bar Journal;Oct2006, Vol. 80 Issue 9, p70 

    The article offers information about the testamentary charitable lead annuity trust. It discusses the adaptability of drafting the mentioned trusts in an unsettled period over the future of the estate tax. It proposes definite alternatives that will make the use of he trusts more responsive to...

  • Testamentary trusts: bespoke planning opportunities. Burgess, Matthew // Taxation in Australia;Apr2014, Vol. 48 Issue 9, p492 

    In recent years, the need for effective structuring of business and personal assets has been brought into sharp focus for high net worth individuals and business owners. Fundamental changes to the taxation regime, the vast amounts of wealth accumulated within superannuation funds and the...

  • Tax Law Update. Handler, David A.; Lothes, Alison E. // Trusts & Estates;Sep2011, Vol. 150 Issue 9, p10 

    The article presents an update on tax law. In Estate of Ann R. Chancellor v. Commissioner, an interpretation on the terms of a testamentary trust for the determination of the holding of a general power of appointment by the surviving spouse, as a trustee, was given by the Tax Court. The Tax...

  • The life estate and testamentary discretionary trust in modern wills. Munro, Kevin; Munro, Emma // Tax Specialist (1329-1203);Aug2012, Vol. 16 Issue 1, p30 

    An important early step in structuring an estate plan is to decide who is to benefit from each of the assets and to what extent. Next, it is necessary to consider the form of ownership and control of the assets. The introduction of the capital gains tax, and the uncertainty of the tax treatment...

  • Revocable Living Trusts: The Facts and Fiction. ENEA, ANTHONY J. // Westchester County Business Journal;8/5/2013, Vol. 49 Issue 31, Special section p17 

    The article discusses the facts and fiction about Revocable Living Trust (RLT). It defines RLT as a written instrument made during the lifetime of the person who established the trust. It outlines the benefits of using RLT rather than a last will and testament including avoidance of probate...

  • What's New In Tax? Quinlan, Brian // Canadian MoneySaver;Nov/Dec2013, p34 

    The article discusses about the summary of income tax and non-income tax changes for investors, old age security (OAS), business, estates, testamentary trusts and others. The highlight of the changes are revised Foreign Income Verification Statement, OAS deferral allowed up to 5 years, increase...


Read the Article


Sorry, but this item is not currently available from your library.

Try another library?
Sign out of this library

Other Topics