Taxation of Trust Income: What Are the Constitutional Limitations to Impose Tax, and Are States Adhering to Them?

Williams Mullen Tax Law Partner TJ Aldous recently authored an article titled "Taxation of Trust Income: What Are the Constitutional Limitations to Impose Tax, and Are States Adhering to Them?," which was recenly published in Bloomberg BNA's Weekly State Tax Report. A PDF of the full article is available here.