Montana Society Income Taxation of Trusts and Estates

• Slides

• Montana Uniform Principal and Income Act

• Montana Legislature Copy - Principal and Income Act

• IRS Proposed Regulations on Which Taxpayers May Rely on Excess Deductions on Termination - article from Current Federal Tax Developments

  Supreme Court Ruling on State’s right to tax a trust’s income - article from Current Federal Tax Developments

  More Important State Trust Tax Case the Supreme Court Declined to Hear - article from Current Federal Tax Developments