Estates & Trusts - Trustee commissions . Cancellation of promissory note of insolvent debtor . Marital deduction holds up if no agreement to probate. . Gift from revocable trusts can create an estate tax trap.
Year of publication:
The CPA journal. - New York, NY : New York State Soc. of Certified Public Accountants, ISSN 0094-2049, ZDB-ID 8606109. - Vol. 63.1993, 11, p. 70-73