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10 ALI-ABA Est. Plan. Course Materials J. 3 (2004)

handle is hein.ali/aaespl0010 and id is 1 raw text is: ALT-ABA ESTATE PLANNING COURSE MATERIALS JOURNAL VOLUME 10 FEBRUARY 2004 NO. 1 I0OTET Attribution Of Ownership Of Mark T. Carroll, Editor; Corporations Held By Trusts Philip M. Manley, Assistant Editor; Herb Powell, Art Director; Nicholas S. Freud 5 Joseph Mendicino, Circulation Manager; The United States taxes foreign corporations and their U.S. citizen or Kathleen H. Lawner, Advertising Director resident shareholders, regardless of the source of the corporations' income or where the corporations conduct their trade or business, if a given degree of their ownership can be attributed to U.S. citizens or residents. A rudimentary knowledge of this regimen is useful in The American Law Institute- understanding the various approaches to attribution of ownership American Bar Association that have been used in connection with discretionary trusts. Committee on Continuing Updated from the ALI-ABA Course of Study International Trust And Professional Education Estate Planning, August 21-22, 2003. Works Of Art And Other Items Of Tangible Dennis W. Archer, Chair Personal Property: Valuation-Taxation-Planning Michael Traynor, Vice Chair (With Forms) (Part 1) Ralph E. Lerner 27 Edward R. Becker * Tom Bolt Bennett Boskey • Paul J. Bschorr Federal tax law provides an incentive for individuals to contribute Bechel .o er - Ror J. Grr during their lifetime or on their death works of art to United States tax-exempt organizations, that is, museums, universities, and other Phoebe A. Haddon - D. Brock Homby organizations, that display and make use of works for art in further- Lynn A. Howell * Theodore A. Kolb ance of their tax-exempt purposes. The lifetime transfer of a work of Lance Liebman * Timothy M. Lupinacci art to a charitable organization saves the individual donor income Terence E MacCarthy * Roderick B. Mathews taxes because of the allowable income tax deduction; at the same Susan R. Martyn * John H. Morrison time, the lifetime transfer relieves the donor of the expense and the James R. Myers * Peter J. Neeson worry connected with the maintenance of a valuable work of art. Joseph J. Ortego * Pamela D. Perdue Updated from the ALI-ABA Course of Study Sophisticated Estate Plan- Sherwin P. Simmons * Wm. Reece Smith, Jr. ning Techniques cosponsored by Massachusetts Continuing Legal H. Thomas Wells, Jr. * Mervin M. Wilf Education, Inc., September 4-5, 2003. Richard E. Carter, Executive Director To purchase the online version of this issue, go to www.ali-aba.org and click on Articles and Forms Online. Back issues, individual articles, and forms are also available there. The ALI-ABA Estate Planning Course Materials Journal (ISSN: 1082-8206) is published bimonthly by The American Law Institute-American Bar Association Committee on Continuing Professional Education. Publication office: 4025 Chestnut Street, Philadelphia, PA 19104-3099. Editorial telephon--(215) 243-1604; circulation telephone--(215) 243-1644. Subscription rate: $45 per year. A single issue is $10, plus $.96 for postage and handling. Periodicals postage is paid at Philadelphia, PA and at an additional mailing office. POSTMASTER: Send address changes to ALI-ABA Estate Planning Course Materials Journal, 4025 Chestnut Street, Philadelphia, PA 19104-3099. Visit ALI-ABA's Home Page On the World Wide Web at www.ali-aba.org. Need to find out what we've published on important topics in past issues of our magazines? Check out our articles database at www.ali-aba.org/aliaba/sarticles.htm The object of the ALI-ABA Estate Planning Course Materials Journal is to publish materials useful to lawyers. All views or conclusions are those of the authors and not of the Editorial Staff or the sponsors of the Journal. Copyright © 2004 by The American Law Institute. ALI-ABA Estate Planning Course Materials Journal:

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