NEW NET,INVESTMENT,INCOME TAX,TRUSTS,AICPA,RESOURCES,TAX,SECTION,SEARCH,NAVIGATION,INDIVIDUALS,CREDITS,GROSS INCOME,HEALTH CARE,STORIES,PARTNERSHIPS,LLCS,BASIS,TEFRA,RETURNS,EMPLOYMENT,TAXES,ESTATE TAX,GIFT TAX,GENERATION SKIPPING TRANSFER,VALUATION,PROCEDURE,REGULATION,STATUTE OF LIMITATION,TAX REFORM,HOME NEWS,MAGAZINE,NEWSLETTERS,GIFTS,BY JOHN,LL M,MICHAEL CAMPBELL,JANG,RELATED,ELSE,COND,TOPICS,TAXATION,ELSE IF,EXECUTIVE SUMMARY,EFFECTIVE,BEGINNING,DEC 31,NET INVESTMENT INCOME TAX,GENERALLY,BUSINESS ENTITIES,CERTAIN,STATE LAW,TAX EXEMPT,GRANTOR,OF 1,NET INVESTMENT,INCOME,TAX YEAR,OR 2,ADJUSTED GROSS INCOME,THE DOLLAR,AMOUNT,HIGHEST,TAX BRACKET,BEGINS,BESIDES,NET GAIN,DISPOSITION,PROPERTY,ACTIVE,TRADE,BUSINESS,ACTIVITY,TRADING,FINANCIAL INSTRUMENTS,NET INCOME,TRUST,ESTATE,REDUCED,SHARE,DEDUCTIBLE,HEALTH CARE AND EDUCATION,RECONCILIATION ACT OF 2010,CHAPTER,THE CODE,IMPOSING,THE NET,MEDICARE,CONTRIBUTION,OF 3,UNEARNED INCOME,ARTICLE,IRS,PUBLISHED,REGULATIONS,WRITTEN,HOPING,FINALIZE,TAXPAYERS,RELY,THE UNDERSTANDING,REVIEW,CHALLENGE,TRANSACTIONS,ALMOST ALL,CALENDAR YEAR,SUBJECT TO,JAN 1,FISCAL YEAR,MIGHT NOT,EXAMPLE,FISCAL YEAR END,NOV 30,DEC 1,PROVISIONS,CHAPTER 1,SUBTITLE,GOVERNING,GENERAL,BENEFICIARIES,THUS,THE ENTITY,LEVEL,REGIMES,COMMON,FUNDS,DESIGNATED,SETTLEMENT,APPLY,CEMETERY,CARE,FUNERAL,ALASKA NATIVE,THE TREASURY,DEPARTMENT,COMMENTS,WHETHER,REASONS,APPLICATION,TRUST FUND,SPECIAL,ACCOUNT,UNRELATED BUSINESS TAXABLE,CHARITABLE ORGANIZATIONS,PLAN,REMAINDER,FALL WITHIN,CATEGORY,CHARITABLE REMAINDER TRUST,ITSELF,EXTENT,CONSIST,DISCUSSED,BELOW,DEVOTED,C,FOREIGN,LITTLE,NO CONNECTION,THE UNITED STATES TREASURY,BELIEVE,SHOULD,BENEFIT,PERSONS,TREASURY,TOPIC,INCOME TAX IN THE UNITED,EXCEPT,BE MORE,CONSISTENT,FEDERAL,PRINCIPLES FOR,ON THE OTHER HAND,NON U,CURRENT,PRIOR,ARGUABLY,CHARACTER,CALCULATING,ACCUMULATION DISTRIBUTION,REVEAL,POSITION,PERSON,THE OWNER,THE TRUST,DEDUCTION,CREDIT,COMPUTING,TAXABLE INCOME,AS IF,PAYMENTS,CONSIDER,QUARTERLY,COMPUTATION,THE CASE,FOR EACH,RATE,THRESHOLD,MAGI,MARRIED,FILING,SURVIVING,SPOUSES,FOR ALL,OPERATE,DISADVANTAGE,MODEST,SIZE,RETAIN,RATHER,PROBABLY,DEFINED,MORE OR LESS,MANNER,PERSONAL,COSTS,PAID,CONNECTION,ADMINISTRATION OF,THE PROPERTY,EXCEPTION,SUBJECT,CONTROVERSY,SUPREME COURT,DECISION,HOLDING,QUALIFY,IN SEPTEMBER,GUIDELINES,HOW TO,COURTS,ISSUE,RAISED,HOW TO DEAL,FIDUCIARY,FEES,TRUSTEES,ITEMIZED,THE 2,FLOOR,NOTICE,DETERMINE,FOR ANY,DATE,THE FEDERAL,REGISTER,FINALIZED,WRITTEN IN,THE THRESHOLD,REASON,MUST,DILIGENT,DECISIONS,WITH RESPECT TO,THE OTHER,MAJOR,FACTOR,DEFINING,UNDERSTANDING,MEANING,DEFINES,SUM OF,SOURCES,INCOME TAXES,INTEREST,ANNUITIES,DERIVED,ORDINARY,COURSE,NO 2,NO 3,TRADER,TAKEN,FULL,EXPLORATION,BEYOND,THE SCOPE,SIMPLY,CAPITAL GAINS,NOTE,STATE,MUNICIPAL BONDS,PLANS,INDIVIDUAL RETIREMENT ACCOUNTS,IRAS,ROTH,DEFERRED COMPENSATION,LOCAL GOVERNMENTS,ORGANIZATIONS,DETERMINING,SELF EMPLOYMENT,HOLDS,GAIN,THE PARTNERSHIP,CORPORATION,SOLD,FAIR MARKET VALUE,IMMEDIATELY,THE CONTEXT,THE TRADE,TAXPAYER,ONLY IF,THE TAXPAYER,INVOLVED,OPERATIONS,REGULAR,CONTINUOUS,SUBSTANTIAL,INCOME TAX RETURN,PARTICIPATION,STANDARDS,THE SENATE,FINANCE COMMITTEE,REPORT,TAX REFORM ACT OF 1986,RULES,PASSIVE LOSS,RULE,RENTAL,REAL ESTATE,EXECUTOR,CAPACITY,LOOKING,TRUSTEE,MATERIAL,THE COMMITTEE,LETTER,TECHNICAL,ADVICE,MEMORANDUM,MATTIE,CARTER,DISTRICT COURT,RANCHING,CONCLUDING,RESORT,LEGISLATIVE HISTORY OF,STATUTE,CLEAR,ON ITS FACE,THE COURT,REASONED,CASE,COMMON SENSE,THE BUSINESS,OPERATION,REFERENCE,LOGICALLY,BEHALF,THE MATERIAL,REQUIREMENT,FOLLOW,THE CARTER,LOOK,THEREFORE,DESIRES,STATUS,ACT ON,BIND,OR 66,THE ESTATES,LIMITED,IN A WAY,SIMILAR,IN OTHER WORDS,ANALOGOUS,THE TREATMENT,BENEFICIARY,RETAINED,MEANS,DETERMINED,LOSS,GUIDANCE,INTERNAL REVENUE,BULLETIN,ILLUSTRATE,CONCEPTS,CALCULATION,YEAR 1,DIVIDEND,OF 10,CAPITAL GAIN,OF 5,ACCOUNTING,INCOME TRUST,THE 5 000,PRINCIPAL,DO NOT ENTER,THE 10,CLASS,PROPORTIONAL,OF 2,ORDINARY INCOME,ENTER,INCOME TRUSTS,LESS,THE 25,THE CAPITAL,FACTS,ADDITION,PURPOSE TRUST,ACCORDANCE,SECS,CHARITY,OF 9,OF 6,REDUCTION,TAKING,ARRIVE,ON NET,CIRCUMSTANCES,TERMS,INSTRUMENT,LOCAL LAW,REASONABLE,IMPARTIAL,EXERCISE,THE POWER,CORPUS,BOOKS,TAX RETURNS,ACTUALLY,COORDINATE,LEGAL COUNSEL,OPTIONS,AVAILABLE,SMALL BUSINESS,UNIQUE,TYPE,STOCK,SATISFY,REQUIREMENTS,ELECTION,TAXED,ASPECT,LIKEWISE,THE NORMAL,PRESERVE,COMPUTATIONAL,UNFAIRNESS,ABLE,FOR WHAT,REALLY,THREE STEPS,CALCULATES,THE GENERAL,DETERMINES,ADDING,LIMITATIONS,ITEM,THE COMBINED,TAX BASE,THE CONCEPT,CAPITAL LOSS,OF 7,ANNUAL,STEP 1,COMPUTE,EXHIBIT,CANNOT,LESS THAN ZERO,CAPITAL LOSSES,PARAGRAPHS,STEP,IT 1,THE ANNUAL,PAYS,CALCULATED,IN STEP,DISCUSSION,ABOVE,RELATION,ESSENTIAL ELEMENT,PREVIOUSLY,EQUAL TO,TOTAL,THE CURRENT,MULTIPLE,SHARES,METHOD,CLASSIFICATION OF,TIERS,KEEP,TRACK,ENTIRE,NEED TO,REPORTED,HIS OR HER,SCHEDULE,EXISTING,NEED,CONCERN,THEMSELVES,DEFINITION,CHARITABLE REMAINDER UNITRUST,THE YEAR,VALUE,TIER 1,CONSISTING OF,CORPORATE BONDS,LONG TERM CAPITAL,TIER,OR 200,THE 500,CLASSIFIED,ORDINARY INTEREST,THE 100,THE DEFINIT
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