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Searching Content indexed under Trusts by Grant Thornton LLP ordered by Published Date Descending.
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Minnesota Tax Court Holds Definition Of 然esident Trust' Unconstitutional As Applied To Inter Vivos Trusts
On May 31, 2017, the Minnesota Tax Court overturned as unconstitutional the taxation of certain trusts as Minnesota "resident trusts" and held that application of the statutory definition of "resident trust"...
United States
8 Sep 2017
2
Minnesota Tax Court Holds Definition Of 然esident Trust' Unconstitutional As Applied To Inter Vivos Trusts
On May 31, 2017, the Minnesota Tax Court overturned as unconstitutional the taxation of certain trusts as Minnesota "resident trusts" and held that application of the statutory definition of "resident trust"...
United States
10 Aug 2017
3
IRS Rules That Interests In A Partnership And Trust Are Registered Obligations
Under Sections 871 and 881, interest must be paid on an obligation that is in registered form to qualify as portfolio interest.
United States
4 Mar 2015
4
Tax Court Ruling Clears Way For Trust Material Participation In Trade Or Business Activities
The U.S. Tax Court ruled that a trust can materially participate in trade or business activities based on the effort of its trustees.
United States
17 Apr 2014
5
IRS Renews Attack On Installment Sales To Grantor Trusts
The IRS has renewed its attack on the transfer tax planning technique in which taxpayers make installment sales to intentionally defective grantor trusts
United States
1 Mar 2014
6
Delaware Trust With Pennsylvania Settlor And Discretionary Beneficiaries Not Subject To Pennsylvania Personal Income Tax
In what may represent a sea change in Pennsylvania痴 long-standing reliance on a trust settlor痴 in-state residency to impose Pennsylvania income tax on the trust, the Commonwealth Court of Pennsylvania held the taxation of a Delaware trust to be unconstitutional.
United States
5 Jul 2013
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