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050523c20029999vau x w o b 0 2eng d |
| 035 |
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|a (OCoLC)ocm60426382
|
| 035 |
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|a (OCoLC)60426382
|
| 040 |
|
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|a BNA
|b eng
|c BNA
|d BNA
|d OCLCQ
|d BNA
|d OCLCO
|d OCLCA
|d OCLCF
|d OCLCO
|d OCLCQ
|d BNA
|d BUF
|d BNA
|d OCLCQ
|d OCLCO
|d OCLCQ
|d TXQ
|e rda
|d BNA
|d OCLCQ
|d OCL
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| 043 |
|
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|a n-us---
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| 049 |
|
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|a EVKA
|
| 050 |
|
4 |
|a KF6289.A1
|b T35 no. 866-3rd (INTERNET)
|
| 100 |
1 |
|
|a Hoopingarner, Kirk A.,
|e author.
|
| 245 |
1 |
0 |
|a Charitable lead trusts /
|c Kirk A. Hoopingarner, Esq.
|
| 247 |
1 |
0 |
|a Charitable income trusts
|f <Oct. 4, 2007>-2013
|
| 264 |
|
1 |
|a Arlington, VA :
|b Tax Management,
|c [2002]-
|
| 310 |
|
|
|a Updated irregularly
|
| 336 |
|
|
|a text
|b txt
|2 rdacontent
|
| 337 |
|
|
|a computer
|b c
|2 rdamedia
|
| 338 |
|
|
|a online resource
|b cr
|2 rdacarrier
|
| 490 |
1 |
|
|a Estates, gifts, and trusts portfolios ;
|v 866-3rd
|
| 500 |
|
|
|a Author, 2002-2022: Donald M. Etheridge, Jr.
|
| 538 |
|
|
|a Mode of access: World Wide Web.
|
| 500 |
|
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|a Formerly published in Washington, D.C., 2002-2007.
|
| 504 |
|
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|a Includes bibliographical references.
|
| 505 |
0 |
|
|a Detailed analysis. I. Basic requirements for charitable deduction: qualifying nongrantor charitable lead trust and grantor charitable lead trust -- II. Income taxation of qualifying nongrantor charitable lead trusts and beneficiaries -- III. Additional considerations for qualifying nongrantor charitable lead trusts -- IV. General tax and planning considerations for qualifying and nonqualifying nongrantor charitable lead trusts -- Grantor charitable lead trust -- Working papers.
|
| 520 |
|
|
|a " ... describes and analyzes the rules governing the creation and operation of qualifying nongrantor charitable lead trusts, both inter vivos and testamentary; grantor charitable lead trusts; and nonqualifying nongrantor lead trusts. Many of the technical rules and requirements for charitable lead trusts are related to the rules and concepts applicable to charitable remainder trusts. Thus, the reader may find it helpful to refer to 865 T.M., Charitable Remainder Trusts, Charitable Gift Annuities, and Pooled Income Funds (Sections 664 and 642(c)(5))."
|
| 588 |
|
|
|a Description based on contents viewed February 23, 2023; title from title screen.
|
| 650 |
|
0 |
|a Charitable uses, trusts, and foundations
|x Taxation
|z United States.
|
| 650 |
|
0 |
|a Charitable bequests
|x Taxation
|z United States.
|
| 650 |
|
0 |
|a Trusts and trustees
|x Taxation
|z United States.
|
| 650 |
|
6 |
|a Fondations (Droit)
|0 (CaQQLa)201-0027604
|x Impôts
|0 (CaQQLa)201-0374132
|z États-Unis.
|0 (CaQQLa)201-0407727
|
| 650 |
|
7 |
|a Trusts and trustees
|x Taxation
|2 fast
|0 (OCoLC)fst01158213
|
| 650 |
|
7 |
|a Charitable uses, trusts, and foundations
|x Taxation.
|2 fast
|0 (OCoLC)fst00852391
|
| 651 |
|
7 |
|a United States.
|2 fast
|0 (OCoLC)fst01204155
|
| 700 |
1 |
|
|a Etheridge, Donald McGee,
|e author.
|
| 710 |
2 |
|
|a Tax Management Inc.
|
| 856 |
4 |
0 |
|u http://taxandaccounting.bna.com/btac/display/link_res.adp?lt=email&fname=tm_866&split=1
|z Connect to online resource - Law Library authorized users
|t 0
|
| 856 |
4 |
0 |
|u https://www.bloomberglaw.com/product/tax/citation/tm%20866
|
| 830 |
|
0 |
|a Tax management portfolios ;
|v 866-3rd.
|
| 907 |
|
|
|y .b122368861
|b 220317
|c 170524
|
| 947 |
|
|
|c in00005655847
|
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|
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|a C0
|b EVK
|
| 999 |
f |
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|i e601fe10-6ea6-55bd-9760-8d02f5258bb4
|s b4ff9bbe-54a7-5be5-ba8e-807a2580f81e
|t 0
|
| 952 |
f |
f |
|p Non-Circulating
|a Michigan State University-Library of Michigan
|b Michigan State University
|c MSU Schaefer Law Library
|d MSU Schaefer Law Library - Internet
|t 0
|e KF6289.A1 T35 no. 866-2nd (INTERNET)
|h Library of Congress classification
|i Electronic Resource
|j Online
|n 0
|
| 856 |
4 |
0 |
|t 0
|u http://taxandaccounting.bna.com/btac/display/link_res.adp?lt=email&fname=tm_866&split=1
|y Connect to online resource - Law Library authorized users
|
