Event Details
January 01, 1954
Description
Congress issued statutory guidance on grantor trust rules.
Participants (1)
| Name | Type | Mentions | |
|---|---|---|---|
| Congress | person | 7 | View Entity |
Source Documents (1)
HOUSE_OVERSIGHT_026584.jpg
This document is an article reprinted from Business Entities (2009) discussing the complexities of disregarded entities (DREs) in tax law. The authors, tax attorneys from Hodgson Russ LLP, explain that while DREs are generally treated as "tax nothings," there are significant exceptions and modifications to this rule that practitioners must consider, particularly regarding grantor trusts.
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