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  2. Three certainties - Wikipedia

    en.wikipedia.org/wiki/Three_certainties

    "Certainty of intention" means that it must be clear that the donor or testator wishes to create a trust; this is not dependent on any particular language used, and a trust can be created without the word "trust" being used, or even the donor knowing he is creating a trust. Since the 1950s, the courts have been more willing to conclude that ...

  3. Portal:Law/Selected articles/63 - Wikipedia

    en.wikipedia.org/wiki/Portal:Law/Selected...

    The creation of express trusts in English law must involve four elements for the trust to be valid: capacity, certainty, constitution and formality. Capacity refers to the settlor's ability to create a trust in the first place; generally speaking, anyone capable of holding property can create a trust. There are exceptions for statutory bodies ...

  4. Theories of taxation - Wikipedia

    en.wikipedia.org/wiki/Theories_of_taxation

    In modern public-finance literature, a whole economy of the tax system has developed (tax system economics), which can be defined as "the overall management of public revenue of a state or integration grouping's public revenues and expenditures in order to shape smart economic policies that stimulates economic growth and development and ...

  5. Inheriting a Trust: What You Need to Know About Taxes - AOL

    www.aol.com/pay-taxes-trust-inheritance...

    What a Trust Inheritance Tax Might Look Like. do you pay taxes on a trust inheritance. Say you receive a $10,000 distribution one year. When the trust sends you the K-1, you see that $8,000 was ...

  6. 5 Taxes You Might Owe If You Have a Trust - AOL

    www.aol.com/5-taxes-might-owe-trust-145448249.html

    Dealing with trusts and their tax implications can seem like a labyrinth of legal terms and financial jargon. Trust distributions might be taxable, with the tax liability potentially varying based ...

  7. Trust Tax Rates and Exemptions for 2022 - AOL

    www.aol.com/news/trust-tax-rates-exemptions...

    Continue reading → The post Trust Tax Rates and Exemptions for 2022 appeared first on SmartAsset Blog. A trust is a legal entity that holds money and assets for future distribution or management ...

  8. Express trust - Wikipedia

    en.wikipedia.org/wiki/Express_trust

    In trust law, an express trust is a trust created "in express terms, and usually in writing, as distinguished from one inferred by the law from the conduct or dealings of the parties." [ 1 ] Property is transferred by a person (called a trustor, settlor , or grantor) to a transferee (called the trustee ), who holds the property for the benefit ...

  9. Trust-fund tax - Wikipedia

    en.wikipedia.org/wiki/Trust-fund_tax

    A trust-fund tax is a type of tax or debt where (absent a personal guarantee) the management or responsible employees of a corporation or other entity with limited liability can be held personally liable for its non-payment. Trust-fund taxes include fuel taxes, sales taxes, excise taxes, and certain payroll taxes.