Planning for Sect. 643(E)(3) Election
Tax Management Estate, Gifts & Trusts Journal, Vol. 29, p. 165, May 13, 2004
Posted: 27 May 2004
Abstract
This article examines the circumstances in which a trust or estate fiduciary should elect to treat non-cash distributions as realization events.
Note: This is a description of the paper and not the actual abstract.
Suggested Citation: Suggested Citation
Danforth, Robert T., Planning for Sect. 643(E)(3) Election. Tax Management Estate, Gifts & Trusts Journal, Vol. 29, p. 165, May 13, 2004, Available at SSRN: https://ssrn.com/abstract=551381
Robert T. Danforth (Contact Author)
Washington and Lee University - School of Law ( email )
Lexington, VA 24450
United States
540-458-8524 (Phone)
540-458-8488 (Fax)
Feedback
Feedback to SSRN
If you need immediate assistance, call 877-SSRNHelp (877 777 6435) in the United States, or +1 212 448 2500 outside of the United States, 8:30AM to 6:00PM U.S. Eastern, Monday - Friday.