Custodian

by

Custodian

Custodian means:
a person in actual or constructive possession of the property of another, such as a minor or a decedent.

Related Entries in the American Tax Encyclopedia:

  1. Minor
  2. Constructive Ownership
  3. Conservator
  4. Decedent
  5. Notice of Levy
  6. Constructive Sales Price
  7. Constructive Dividend
  8. Embezzlement
  9. Tax Lien
  10. Testator
  11. Compensatory Damages
  12. Information Return
  13. Inheritance Tax
  14. Alternate Valuation
  15. Reversionary Interest
  16. Disclaimer
  17. Cotenancy
  18. Qualified Organization
  19. Income In Respect of A Decedent
  20. Credit for Tax on Prior Transfers
  21. Per Capita
  22. Assignment of Income Doctrine
  23. Possessions Tax Credit
  24. Constructive Receipt
  25. Beneficial Owner

Leave a Comment