Related by context. Frequent words. (Click for all words.) 60 GRAT 57 settlor 55 taxable 54 Exchangeable Units 52 recharacterization 51 transferor 51 unconsolidated subsidiary 51 donee 51 undistributed earnings 51 revocable trust 50 Internal Revenue Code 49 unrealized appreciation 49 Dividend Income 49 Underlying Share 49 Trust Indenture 49 RRIF 49 trusts 49 distributable earnings 48 assessable income 48 revocable living 48 Code Sec 47 BBEP 47 Derivative instruments 47 Beneficial Interest 47 Reporting Person 47 derivative instruments 47 MSCI EAFE 47 AcG 47 intercompany loans 47 tax advantaged 47 -Arzola 46 CUSIP # [003] 46 grantor 46 allocable 46 taxable income 46 REMIC 46 nondeductible 46 fiduciary 46 Conversus 46 perpetual preferred 46 pro rata portion 46 Grantor 46 Roth IRA 46 Foreign Currency Translation 46 hedge ineffectiveness 46 Dividend Income Fund 46 Diversified Income 46 CEFs 46 LLCs 46 loss carryforward 46 traditional IRAs 46 Common Units 45 Deferred Compensation 45 surviving spouse 45 loss carryforwards 45 itemized deduction 45 depository institution 45 unleveraged 45 redeemable preferred 45 RRIFs 45 unrealized gains 45 deferred annuity 44 distributions 44 Unitholder 44 testamentary 44 fraudulent conveyance 44 void ab initio 44 Variable Interest Entities 44 Trusts 44 royalty trusts 44 junior subordinated debentures 44 Dundee REIT 44 Voluntary Employee Beneficiary Association 44 Liquidating Trust 44 CICA Handbook Section 44 undistributed net 44 reversionary 44 Brookfield Infrastructure Partners LP 44 Underlying Index 44 Trust Units 44 unitholder 44 Responsible Entity 44 Hedging Activities 44 unrealized gain 43 postretirement benefit plans 43 MLPs 43 Asset Retirement Obligations 43 SIFT 43 Boardwalk REIT 43 operating loss carryforwards 43 nonrecourse 43 -deniable 43 ascertainable 43 assessee 43 SEP IRA 43 income allocable 43 Capital Disclosures 43 broadly diversified 43 nonqualified 43 EnerVest 43 Roth IRAs