Simple Trusts. A trust (except a grantor type trust) is a separate legal entity for federal tax purposes. A trust may be created during an individual's life (inter vivos) or at the time of his or her death under a will (testamentary). A trust figures its gross income in much the same manner as an individual.
Town Hall & Holy Trinity Column on the main square of Olomouc. Olomouc (OlomÃ³c or HolomÃ³c in the local dialect, OlmÃ¼tz in German) has the second largest and second oldest historic preservation zone in the Czech Republic (after Prague). Olomouc lies astride the Morava River and is surrounded by the fertile HanÃ¡ plain. It was the capital of Moravia until 1641 and is the fifth-largest city in the country, with approximately 99,500 inhabitants.
Columbus is the home of two public colleges: The Ohio State University, one of the largest college campuses in the United States, and Columbus State Community College. In 2009, The Ohio State University was ranked No. 19 in the country by U.S. News & World Report for best public university, and No. 56 overall, scoring in the first tier of schools nationally. Some of OSU's graduate school programs placed in the top 5, including: No. 5 for best veterinary program and No. 5 for best pharmacy program.