TITLE

Ending Charitable Lead Trust Abuse

PUB. DATE
June 2000
SOURCE
Practical Accountant;Jun2000, Vol. 33 Issue 6, p16
SOURCE TYPE
Trade Publication
DOC. TYPE
Article
ABSTRACT
Reports on proposed regulations relating to the definitions of a guaranteed annuity interest and unitrust interest for purposes of the income, gift and estate tax charitable deductions in the United States. Implications for charitable lead trusts; Internal Revenue Services' (IRS) efforts to address the use of individual's measuring life as the term of the trust to artificially inflate the charitable deduction.
ACCESSION #
3221183

 

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