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- catalog contributor b2115848.
- catalog created "c1988.".
- catalog date "1988".
- catalog date "c1988.".
- catalog dateCopyrighted "c1988.".
- catalog description "Entities subject to income taxation under Subchapter J -- The entity as taxpayer: basic principles of income taxation under Subchapter J -- The entity as conduit: allocating the tax between the entity and its beneficiaries -- The entity ignored -- Manipulation of entities: the availability of artificial taxpayers under Subchapter J.".
- catalog description "Includes bibliographical references and index.".
- catalog extent "xiii, 479 p. ;".
- catalog hasFormat "Federal income taxation of trusts and estates.".
- catalog identifier "0890893357".
- catalog isFormatOf "Federal income taxation of trusts and estates.".
- catalog issued "1988".
- catalog issued "c1988.".
- catalog language "eng".
- catalog publisher "Durham, N.C. : Carolina Academic Press,".
- catalog relation "Federal income taxation of trusts and estates.".
- catalog spatial "United States".
- catalog subject "Decedents' estates Taxation United States Cases.".
- catalog subject "KF6443.A7 A83 1988".
- catalog subject "Trusts and trustees Taxation United States Cases.".
- catalog tableOfContents "Entities subject to income taxation under Subchapter J -- The entity as taxpayer: basic principles of income taxation under Subchapter J -- The entity as conduit: allocating the tax between the entity and its beneficiaries -- The entity ignored -- Manipulation of entities: the availability of artificial taxpayers under Subchapter J.".
- catalog title "Federal income taxation of trusts and estates : cases, problems, and materials / Mark L. Ascher.".
- catalog type "Trials, litigation, etc. fast".
- catalog type "text".