The Resource Subchapter J--throwback rules, by Daniel C. Knickerbocker, Jr

Subchapter J--throwback rules, by Daniel C. Knickerbocker, Jr

Label
Subchapter J--throwback rules
Title
Subchapter J--throwback rules
Statement of responsibility
by Daniel C. Knickerbocker, Jr
Title variation
Throwback rules
Creator
Contributor
Subject
Language
eng
Summary
" ... describes and analyzes the provisions of [sections] 665-668 of the Internal Revenue Code, dealing with the income tax treatment of "accumulation distributions" (i.e., distributions that exceed current income) from certain trusts to their beneficiaries. These provisions are known as the "throwback rules." Under the throwback rules, a beneficiary receiving an accumulation distribution is taxed as if the trust had made the distribution in the year it accumulated the income."
Member of
Additional physical form
Also issued in print
Cataloging source
BNA
Characteristic
updating web site
http://library.link/vocab/creatorDate
1919-2010
http://library.link/vocab/creatorName
Knickerbocker, Daniel C.
Entry convention
integrated entry
LC call number
KF6289.A1
LC item number
T35 no. 856-2nd (INTERNET)
Nature of contents
  • dictionaries
  • bibliography
Regularity
complete irregular
http://library.link/vocab/relatedWorkOrContributorName
Tax Management Inc
Series statement
Estates, gifts, and trusts portfolios
Series volume
856-2nd
http://library.link/vocab/subjectName
  • Inheritance and transfer tax
  • Gifts
Label
Subchapter J--throwback rules, by Daniel C. Knickerbocker, Jr
Instantiates
Publication
Note
Formerly published in Washington, D.C., 2003-2007
Bibliography note
Includes bibliographical references
Carrier category
online resource
Carrier category code
  • cr
Carrier MARC source
rdacarrier
Color
mixed
Content category
text
Content type code
  • txt
Content type MARC source
rdacontent
Contents
Detailed analysis. Introduction -- The throwback structure -- Special rules and problems -- The former [section] 644 Tax -- Foreign trusts -- Comment, caveat, critique -- Working papers
Dimensions
unknown
Form of item
online
Media category
computer
Media MARC source
rdamedia
Media type code
  • c
Publication frequency
Updated irregularly
Specific material designation
remote
System control number
(OCoLC)60425865
System details
Mode of access: World Wide Web
Label
Subchapter J--throwback rules, by Daniel C. Knickerbocker, Jr
Publication
Note
Formerly published in Washington, D.C., 2003-2007
Bibliography note
Includes bibliographical references
Carrier category
online resource
Carrier category code
  • cr
Carrier MARC source
rdacarrier
Color
mixed
Content category
text
Content type code
  • txt
Content type MARC source
rdacontent
Contents
Detailed analysis. Introduction -- The throwback structure -- Special rules and problems -- The former [section] 644 Tax -- Foreign trusts -- Comment, caveat, critique -- Working papers
Dimensions
unknown
Form of item
online
Media category
computer
Media MARC source
rdamedia
Media type code
  • c
Publication frequency
Updated irregularly
Specific material designation
remote
System control number
(OCoLC)60425865
System details
Mode of access: World Wide Web

Library Locations

    • Biddle Law LibraryBorrow it
      3400 Chestnut Street, Philadelphia, Pennsylvania, 19104, US
      39.954941 -75.193362
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