People
Daniel C. Knickerbocker, Jr. (deceased), A.B., Syracuse University (1940); J.D., Cornell University (1950); Advanced Management Program, Harvard University Graduate School of Business Administration (1969). Member of the New York and Massachusetts Bars. Member, American Bar Association; Association of the Bar of the City of New York; American Law Institute; Association of Life Insurance Counsel; Society of American Law Teachers.
Tax Management Portfolios™
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Subchapter J — Throwback Rules (Portfolio 856)
This Portfolio describes and analyzes the provisions of §§665-668 of the Internal Revenue Code, dealing with the income tax treatment of "accumulation distributions".