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The Evolving Landscape of State Income Taxation of Trusts

The Evolving Landscape of State Income Taxation of Trusts

Three recent cases have successfully challenged the constitutional foundation on which many tax regimes are based

Trusts serve an integral role in the administration of family wealth. Relatively stable state tax systems have long provided for the collection of trust income taxes. However, taxpayers in three recent cases have successfully challenged the constitutional foundation on which the state income taxation of many trusts is based. While these are positive developments

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