Income Taxation of Trusts and Estates
Uniform Principal and Income Act Pages (from Uniform Law Commission)
Arizona Uniform Principal and Income Act Handout
California Uniform Principal and Income Act - from CalCPA
IRS Final Regulations on Excess Deductions on Termination - article from Current Federal Tax Developments
Supreme Court Ruling on State’s right to tax a trust’s income - article from Current Federal Tax Developments
More Important State Trust Tax Case the Supreme Court Declined to Hear - article from Current Federal Tax Developments