"... gives a survey of the history of trusts, explains in detail the U.S. federal income, estate, and gift taxation of foreign trusts and estates and their gran
... explains in detail the federal income, estate and gift taxation of foreign trusts and estates and their grantors and beneficiaries. An entity is subject to
Explanation and comments upon the U.S. tax and reporting rules applicable to foreign trusts. Examples of suggested courses of action for common problems are giv