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.
The State University of New York at Oswego is located just outside the city on the lake. Oswego is the namesake for communities in Montana, Oregon, Illinois, and Kansas.