UBI Tax Not Applied to Receivables Left by Decedent
Taxation only possible when private foundation is deemed to be in a trade or business
July 26, 2016
Trusts & Estates Magazine Website
Andrew M. Nerney and Andrew Brett Seiken, associates in Cummings & Lockwood's Private Clients Group, published an article entitled "UBI Tax Not Applied to Receivables Left by Decedent" which appeared on Trusts & Estates magazine website on July 26, 2016. To read the full article, click here.