グランター・トラストとクリフォード原則(1)

Grantor Trust and Clifford Doctrine (1)

公開日:2017.10.18

発行日
2017年08月31日
概要
 Trusts are a way of managing assets for beneficiary. There are different types of trusts and they are taxed differently. The settlor is the person who puts assets into a trust.
 The trustee is the person who manages the trust. The beneficiary is the person who benefits from the trust. The settlor, in the terminology of Internal Revenue Code, the grantor who reserved the right to revoke the trust or retained beneficial enjoyment of the trust income is taxable on the trust’s income.
 Trusts, like corporations and individuals are income taxpaying entities. Like corporations trusts make distributions to the beneficiaries of the trust. However, these distributions will be deductible by the trust.
 The grantor trust rules are the direct descendants of Helvering v. Clifford (309 U.S. 331 (1940)). As early as 1924, Congress enacted the predecessors of the grantor trust rules. These early statutory grantor trust were inadequate in Clifford case. The Court held that the settlor was taxable on the trust’s income.
キーワード

米国信託

グランター・トラスト

租税回避

クリフォード原則

文献等

掲載誌名・書名:

企業研究, 第31号, pp.85-108

公開者・出版社:

企業研究所

書誌コード類:

ISSN: 1347-9938

種類
紀要
言語
日本語
権利情報
この資料の著作権は、資料の著作者または学校法人中央大学に帰属します。著作権法が定める私的利用・引用を超える使用を希望される場合には、掲載誌発行部局へお問い合わせください。

このページのTOPへ