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Taxation of Foreign Nongrantor Trusts: Throwback Rule

I. Introduction

 The throwback rule is intended to prevent a foreign trust from accumulating income, thereby delaying the reporting of that income by U.S. beneficiaries until the time when the income is eventually distributed. 1,736 more words



I’ve been itching to write an essay in response to Publius’ Thoughts on #YesAllWomen for a month now. But I waited, both to better organize my own thoughts, and to see how the Supreme Court would rule in the controversial Hobby Lobby case pitting the religious rights of business owners against women’s personal autonomy. 3,397 more words