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Creation
An express trust is "created not by facts and circumstances, but by the express words of the settlor". (Fitzgerald v Stewart)It may be created in the following ways:
1) A declaration of trust by the settlor whereby he makes himself the trustee of property for the benefit of some person; or
2) The transfer by the settlor of the ownership of the trust property to trustees, and the communication to the trustees of the terms upon which they are to hold that property; or
3) By will.
Perform a business size-up of Sugar and Spice Bakery. 2. Qualitatively analyze the opportunity of closing the storefront to cater events.
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In May of 2010 a calendar year taxpayer, placed in service $2,137,000 of USED 15-year recovery property. The taxpayer has taxable income of $1,175,000 before the cost recover
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