See Alan S. Acker, 852-3d Tax Mgmt. Portfolio (BNA), Income Taxation of Trusts and Estates, A-20 (2007), for a discussion of the taxation of investment trusts and the various exceptions to the rules. 23. Treas. Reg. §301.7701-4(e)(1). ...
Not every arena offers ideal geography for it - the first arena in the bAckers/b'bEstate/b (Chapter 7) is horrible, for example - but for the most part there's always a way to work the general strategy in there. by Chance Vehicular Carnage - ...