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Loss trust update
Record ID:
19311
Format:
LIJ Article
Year:
1997
Author:
Swan, Allan ;
Subject:
Trusts ;
Source:
LIJ (1997) 71 No 9
Date_of_entry:
01/10/1997
Notes:
Loss trust rules - uncertain legislative environment places trustees with income losses in unclear position - gives history of loss trust rules to date ; Conversion - family trust - unit trusts - income rejection test - pattern of distribution test
Section:
Tax Topics
Month:
September

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