What is a Foreign Trust?

Tax Court in Brief | Estate of Kalikow v. Comm’r | Estate Tax Taxation and Deductions and QTIP Trust

Taxpayers’ Failure to File Form 3520 and Form 3520-A Results in Extended Statute of Limitations Period: the Cautionary Tale of Fairbank

The IRS and Abusive Trust Arrangements: Non-Grantor Trusts

Section 643(b) and Trusts

Grantor Trusts

What is a Trust?

Federal District Court Concludes Trust Held Property as Nominee

Taxpayer’s Use of Liquidating Trusts Found to Create Grantor Trust