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.
Founded in 1888, Utah State University is located in Logan, Utah which is eighty-one miles northeast of Salt Lake City. President Lincoln signed the Morrill-Land Grant Colleges Act that provided for the establishment of a university in each state and territory and Utah built the Utah Agricultural College. The college received university status in 1957 and was given its current name.