Implementing Estate Freezes

Implementing Estate Freezes

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Canada under their respective rules may not be treated as a U.S. person for certain U.S. income tax purposes if, under the so-called aquot;tie-breakeraquot; rules of the income tax ... 15 A Nova Scotia unlimited liability company being the most notable.

Title:Implementing Estate Freezes
Author:David Louis
Publisher:CCH Canadian Limited - 2006


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