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- Registration now open for September 17, 2019 CPE Seminar, “IRC Sec. 199A: Wasn’t the Code to be Simplified?” August 26, 2019
- A Journey Through IRC Section 199A: Wasn’t the Code to be Simplified? July 25, 2019
- Tax News & Comment — August 2019 July 25, 2019
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- FROM WASHINGTON & ALBANY — Current Election Probabilities; Tax Plans of Trump and Clinton May 13, 2016
- FROM FEDERAL AND NYS COURTS: Recent Developments & 2015 Decisions of Note May 13, 2016
- IRS & NYS DTF MATTERS: Recent Developments & 2015 Regs. & Rulings of Note May 13, 2016
- Creating and Maintaining Flexibility in Wills and Trusts May 13, 2016
- Escaping the Quandary Posed by Unreported Foreign Accounts May 13, 2016
- Like Kind Exchanges Alive and Well: An Update May 13, 2016
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- September 17 CPE Breakfast Lecture in Old Westbury, New York -- "IRC Sec. 199A: Wasn't the Code to be Simplified?"
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- Gain, Loss, Basis & Debt Issues in Like-Kind Exchanges
- Escaping the Quandary Posed by Unreported Foreign Accounts
- A Journey Through IRC Section 199A: Wasn't the Code to be Simplified?
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Tag Archives: trust distinguished from contract
The Evolution of Trusts in American Jurisprudence
I. Introduction A trust is a relationship whereby a trustee holds property for the benefit the beneficiary, or cestui que trust. A division of ownership occurs between the trustee, who holds legal title, and the beneficiary, who holds equitable title. … Continue reading
Posted in The Evolution of Trusts in American Jurisprudence, Treatises, Trusts
Tagged bailment, cestui que trust, common law of england, courts of chancery, english courts of law, equitable charge, fiduciaries, HEMs standard, history of trusts, justice cardozo, justice story, king v. talbot, king's courts of law, meinhard v. salmon, merger of law and equity, no further inquiry rule, prudent investor rule, treas. reg. 301.7701-4(a), trust beneficiary, trust distinguished from contract, trusts distinguished from other legal forms, uniform trust code
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