{"version":"1.0","type":"rich","provider_name":"EbookNetworking","provider_url":"https://www.ebooknetworking.net","title":"Power to make distributions to nonexistent trusts does not make them potential current ESBT beneficiaries.(electing small business trusts): An article from: The Tax Adviser","author_name":"Laura M. MacDonough","thumbnail_url":"https://www.ebooknetworking.net/books/noimage.jpg","thumbnail_width":330,"thumbnail_height":500,"html":"<a href=\"https://www.ebooknetworking.net/books_detail-B0008GTXXG.html\">Power to make distributions to nonexistent trusts does not make them potential current ESBT beneficiaries.(electing small business trusts): An article from: The Tax Adviser</a>","width":400,"height":300}