This digital document is an article from The Tax Adviser, published by American Institute of CPA's on October 1, 1992. The length of the article is 2218 words. The page length shown above is based on a typical 300-word page. The article is delivered in HTML format and is available in your Amazon.com Digital Locker immediately after purchase. You can view it with any web browser.
From the supplier: Owners of S corporations wishing to transfer stock to trusts or descendants do so to fix the value of their estates. A useful type of trust for this purpose is the grantor trust, particularly the variant known as a qualified subchapter S trust (QSST). The QSST is less flexible, being restricted to a single income beneficiary and requiring that income be distributed currently. Techniques of using both types of trust are presented along with pertinent regulations.
Citation Details
Title: Using a trust installment obligation to acquire S stock.
Author: Richard J. Mikuta
Publication:The Tax Adviser (Magazine/Journal)
Date: October 1, 1992
Publisher: American Institute of CPA's
Volume: 23 Issue: n10 Page: 644(5)
Distributed by Thomson Gale
Using a trust installment obligation to acquire S stock.: An article from: The Tax Adviser
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Book Details
Author(s)Richard J. Mikuta, Joseph A. Odzer
PublisherAmerican Institute of CPA's
ISBN / ASINB00091Z0JQ
ISBN-13978B00091Z0J4
AvailabilityAvailable for download now
Sales Rank13,814,040
MarketplaceUnited States 🇺🇸