Taxation of the Trust Annuity: The Unitrust Under the Constitution and the Internal Revenue Code

Authors

Louis A. Del Cotto, University at Buffalo School of Law
Kenneth F. Joyce, University at Buffalo School of LawFollow

Document Type

Article

Publication Date

3-1-1968

Rights

Publication Title

Tax Law Review

First Page

257

Last Page

359

Recommended Citation

Louis A. Del Cotto & Kenneth F. Joyce, Taxation of the Trust Annuity: The Unitrust Under the Constitution and the Internal Revenue Code, 23 Tax L. Rev. 257 (1968).
Available at: https://digitalcommons.law.buffalo.edu/journal_articles/830