David Bourget (Western Ontario)
David Chalmers (ANU, NYU)
Rafael De Clercq
Ezio Di Nucci
Jack Alan Reynolds
Learn more about PhilPapers
Paper discusses the struggle in applying the passive loss rules to trusts and estates. It analyzes the limited guidance such as the Carter case and TAM 200733023. In light of this limited guidance it provides planning opportunities that may exist. It discusses that the passive loss rules are aimed at a single taxpayer while a trust acts as a hybrid.The problem in applying these rules is who does it apply to: trustee, beneficiary or the trust itself. Since there is conflicting answers to whom it applies this may under the right circumstances create planning opportunities.
|Keywords||No keywords specified (fix it)|
No categories specified
(categorize this paper)
Setup an account with your affiliations in order to access resources via your University's proxy server
Configure custom proxy (use this if your affiliation does not provide a proxy)
|Through your library||
References found in this work BETA
No references found.
Citations of this work BETA
No citations found.
Similar books and articles
Lloyd Humberstone (2007). Investigations Into a Left-Structural Right-Substructural Sequent Calculus. Journal of Logic, Language and Information 16 (2):141-171.
Matthew Harding (2011). Responding to Trust. Ratio Juris 24 (1):75-87.
Lorne S. Cummings (2000). The Financial Performance of Ethical Investment Trusts: An Australian Perspective. [REVIEW] Journal of Business Ethics 25 (1):79 - 92.
B. Sachs (2010). The Exceptional Ethics of the Investigator-Subject Relationship. Journal of Medicine and Philosophy 35 (1):64-80.
Robert Nola (1990). The Strong Programme for the Sociology of Science, Reflexivity and Relativism. Inquiry 33 (3):273 – 296.
Eric Rakowski (2005). The Future Reach of the Disembodied Will. Politics, Philosophy and Economics 4 (1):91-130.
David Resnik (2011). Scientific Research and the Public Trust. Science and Engineering Ethics 17 (3):399-409.
Added to index2009-01-28
Total downloads5 ( #524,399 of 1,911,506 )
Recent downloads (6 months)1 ( #457,144 of 1,911,506 )
How can I increase my downloads?