Planning for Sect. 643(e)(3) Election
Robert T. Danforth
Washington and Lee University - School of Law
Tax Management Estate, Gifts & Trusts Journal, Vol. 29, p. 165, May 13, 2004
This article examines the circumstances in which a trust or estate fiduciary should elect to treat non-cash distributions as realization events.
Note: This is a description of the paper and not the actual abstract.Accepted Paper Series
Date posted: May 27, 2004
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