§ 1.851-7 Certain unit investment trusts. :: PART 1--INCOME TAXES ...
A unit investment trust shall not be treated as an individual, a trust estate, . Accordingly, a unit investment trust is not a taxpayer subject to taxation under the .
http://law.justia.com/cfr/title26/26-9.0.1.1.1.0.1.7.html

A guide to investing in unit investment trusts - Visit Saf ...
The number of holdings in a trust may be obtained from the trust's prospectus. Tax treatment. Generally, unit holders are subject to income taxes on the interest, .
https://saf.wellsfargoadvisors.com/emx/dctm/Marketing/Marketing_Materials/UITs/e6261.pdf

Stribling & Associates, Ltd.

Investment trusts-Technical Note
Draft regulations - approval of companies as investment trusts and the treatment of . setting out how specified transactions are to be treated for tax purposes.
http://www.hmrc.gov.uk/drafts/investment-trusts-tn.htm

Punongbayan & Araullo - Taxation of Unit Investment Trust Funds ...
447 which paved the way for the creation of Unit Investment Trust Funds (UITFs). . the tax treatment of UITFs should not be any different from CTFs since they .
http://www.punongbayan-araullo.com/pnawebsite/pnahome.nsf/section_docs/SR922P_8-8-06

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lre@stribling.com

Overview

Regents

Established
1980
Area Price Range
$200,000-$100,000,000
Service Areas
France
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Major Reforms Finalised To Tax Treatment of Managed Investment ...
Feb 10, 2010 . Major Reforms Finalised To Tax Treatment of Managed Investment Trusts. The Rudd Government has today introduced into Parliament the final .
http://ministers.treasury.gov.au/DisplayDocs.aspx?doc=pressreleases/2010/021.htm&pageID=003&min=njsa&Year=&DocType

INVESTMENT TRUST COMPANIES: A TAX ... - HM Treasury
rules for Investment Trust Companies to enable tax-efficient investment in a wider . with the result that shareholders face broadly the same tax treatment as .
http://www.hm-treasury.gov.uk/d/consult_itctaxframework280708.pdf

Member of Board of Regents

Agents

1 Agent

Elizabeth Stribling
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Benefits of REITs
A real estate investment trust (REIT) is a company that owns and manages income-producing real estate. REITs were . Simple Tax Treatment. Unlike most .
http://news.morningstar.com/classroom2/course.asp?docId=145579&page=2&CN=COM

New York, NY

The Internal Taxation position of the main types of UK Investment ...
The rates of personal taxation (and tax reliefs) applicable to individuals who hold . UK Investment Bond, Offshore Investment Bond, Investment Trust, Unit Trust . Where an interest distribution is made by an investment trust it will be treated in .
http://www.invidion.co.uk/internal_taxation_of_investments.php

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