Planning for Sect. 643(e)(3) Election

Danforth, Robert

Abstract

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

Abstract:
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

Suggested Citation

Danforth, Robert T., Planning for Sect. 643(e)(3) Election. Tax Management Estate, Gifts & Trusts Journal, Vol. 29, p. 165, May 13, 2004. Available at SSRN: http://ssrn.com/abstract=551381

Contact Information

Robert T. Danforth (Contact Author)

Washington and Lee University - School of Law ( email )

Lexington, VA 24450
United States
540-458-8524 (Phone)
540-458-8488 (Fax)