Abusive Trust Tax Evasion Schemes
An Abusive Scheme Toolkit for External Stakeholders
Table of Contents
- Introduction
- Facts
- Law and Arguments
- Substance - Not Form - Controls Taxation
- Grantors May Be Treated as Owners of Trusts
- Taxation of Non-Grantor Trusts
- Transfers to Trusts May Be Subject to Estate and Gift Taxes
- Personal Expenses Are Generally Not Deductible
- A Genuine Charity Must Benefit in Order to Claim a Valid Charitable Deduction
- Special Rules Apply to Foreign Trusts
- Talking Points
- News Releases
- Trifolds Available
- Questions and Answers
- Referrals/Contacts
- Special Types of Trusts
- Glossary of Trust Terms
- Form 14242, Report Suspected Abusive Tax Promotions or Preparers (PDF)
Page Last Reviewed or Updated: 2013-01-02
