Liquidating Trust

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Liquidating Trust

Liquidating Trust means:
a trust formed to liquidate and distribute assets transferred to it. It is taxed as a trust unless the liquidation continues for an extended period of time or the trust continues on a permanent basis the operation of the business it was formed to liquidate.

Related Entries in the American Tax Encyclopedia:

  1. Liquidating Distributions
  2. Liquidation
  3. Liquidate
  4. Living Trust
  5. Grantor-retained Annuity Trust
  6. Simple Trust
  7. Clifford Trust
  8. Grantor Lead Trust
  9. Family Estate Trust
  10. Winding Up
  11. Apocalypse Trust
  12. Joint Spousal Trust
  13. Bypass Trust
  14. Secular Trust
  15. Grantor Trust
  16. Revocable Trust
  17. Rabbi Trust
  18. Qualified Terminable Interest Property Trust
  19. Royalty Trust
  20. Massachusetts Trust
  21. Inter Vtvos Trust
  22. Substituted Basis
  23. Split-interest Trust
  24. Family Trust
  25. Closed Transaction Doctrine

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