Daily Tax Report: State provides authoritative coverage of state and local tax developments across the 50 U.S. states and the District of Columbia, tracking legislative and regulatory updates,...
States do not currently have well-established uniform rules for taxing trusts. Instead, states apply aspects of both individual and corporate taxation, often leading to mixed results. In this article, Lila Disque of the Multistate Tax Commission discusses the opportunity that this presents to work toward more equitable taxation of trusts.
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