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The Canadian Income Trust Market ( July 2005 )
An income trust allows stable, profitable businesses to operate under a tax efficient structure to regularly distribute cash flow generated by the business to holders of units of the income trust. The income trust structure has grown in popularity in Canada in the last few years for a number of reasons, including steady returns for investors at higher yields and attractive valuation multiples for vendors. -
Change in Ohio Taxation of Electing Small Business Trusts ( January 2000 )
This article details some recent business tax changes in Ohio. -
Factors To Consider in Establishing and Administering A Revocable Inter VIVOS Trust ( March 2000 )
”Revocable Trust” means a Trust created by written instrument during the lif. -
Simplified Rules For Taxation Of Preneed Trusts ( September 1999 )
Introduction Is it possible that the Internal Revenue Service is helping you? Making something easier? -
U.S. Tax Rules Can Apply to Inheritances and Gifts from Abroad ( June 1999 )
An increasing number of individuals are becoming globally mobile, relocating from country to country. As a r. -
Gifts to Minors ( June 1997 )
This memorandum describes several methods by which you may make lifetime gifts to minors (i.e., persons under age .
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