Proposed regulations thwart a capital-gain-avoidance plan. The plan purports to avoid capital gain for a life (or term-of-years) beneficiary of a charitable remainder unitrust (CRUT) or annuity trust ...
• IRC Section 1001—Determination of Amount of and Recognition of Gain or Loss. Whether the termination of a charitable remainder trust before the end of the trust term as defined in the trust’s ...
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