Carter / Family Trust / Bank of America N.A. / The Aragona Trust / Family Co. / Bank of America Corporation / Frank Aragona Trust / Mattie K. Carter Trust / /
Country
United States / /
IndustryTerm
real estate entities / real estate rental activity / passive activity law / statutory law / real estate development / real estate professional / investment product / real estate operations / real estate rental / rental real estate activities / real estate activities / state fiduciary law / real estate rental activities / rental real estate / /
Organization
Aragona Tax Court / Internal Revenue Service / Tax Court / U.S. Trust / FDIC / Medicare / /
Person
Letter Ruling / /
Position
Commissioner / independent trustee / ARAGONA V. COMMISSIONER co-trustee and a co-trustee / employee/executive / ARAGONA V. COMMISSIONER / trustee / tax and financial advisors / /
TAX ALERTTax Court addresses how “passive activity” rules apply to a trust; 3.8% surtax implications OVERVIEW