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Autor/in | Whaley, J. Patrick |
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Titel | Charitable Remainder Trusts and Pooled Income Funds: Internal Revenue Service Ruling Policy |
Quelle | (1975)Infoseite zur Zeitschrift |
Dokumenttyp | gedruckt; Zeitschriftenaufsatz |
Schlagwörter | Administrative Agencies; Agency Role; Federal Legislation; Laws; Legal Problems; Taxes; Trusts (Financial) |
Abstract | An examination of Internal Revenue Service administrative policies regarding Internal Revenue Code and Treasury regulations on charitable remainder trusts and pooled income funds concludes that rulings on the former have been few and results unexpected while those on the latter reflect the legal complexities, some being substantively and procedurally questionable. (JT) |
Erfasst von | ERIC (Education Resources Information Center), Washington, DC |