Beneficiaries of estates and complex trusts are subject to the tier system of taxation. Explain what is

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Beneficiaries of estates and complex trusts are subject to the tier system of taxation. Explain what is meant by a first- and second- tier beneficiary.

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CCH Federal Taxation Basic Principles 2020

ISBN: 9780808051787

2020 Edition

Authors: Ephraim P. Smith, Philip J. Harmelink, James R. Hasselback

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