One of many first questions requested by a consumer making a belief is, “The place ought to I type my belief?” however hardly ever does the consumer totally perceive the query … or the reply. Shoppers could care concerning the state the place a belief is run or the legal guidelines of the state that govern the belief, however they’re more than likely to care concerning the state the place the belief is taxed or the tax situs of the belief. The executive situs of a belief, or “the place the belief lives,” might
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Constitutional Challenges to State Revenue Taxation of Trusts