Income Taxation of Trusts and Estates

Income Taxation of Trusts and Estates

Author: Alan S. Acker

Publisher:

Published:

Total Pages:

ISBN-13: 9781617469855

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"... provides detailed coverage of the rules governing the income taxation of estates, trusts, and their beneficiaries"--Page iii.


Examples & Explanations for Property

Examples & Explanations for Property

Author: Barlow Burke

Publisher: Aspen Publishing

Published: 2019-03-13

Total Pages: 706

ISBN-13: 1543809723

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Examples & Explanations: Property, Sixth Edition, is a study aid that offers clear textual introductions to legal terms and concepts in property law, followed by examples and explanations that test and apply the reader’s understanding of the material covered. Both authors have years of experience presenting material in a clear and compelling way. With its rich pedagogy that features boldfaced legal terms and visual aids, Examples & Explanations: Property, Sixth Edition, fills a niche that is distinct from other books. Using a six-part topical organization, accomplished authors Barlow Burke and Joseph Snoe ensure that the rules and doctrines making up the first-year course on the law of property are well covered. New to the Sixth Edition: Revised and rearranged coverage and examples to focus on major points and concepts and to clarify more obscure issues Simplified examples and questions to highlight the main issue A more structured development of Chain of Title problems inherent in recording systems An added discussion of Construction Industry of Sonoma County v. City of Petaluma in the exclusionary zoning section Incorporation of the Department of Justice’s regulations and examples interpreting the Religious Land Use and Institutional Persons Act Expanded guidance on the Wireless Communication Facilities Act Reorganization of the chapter on Takings to emphasize how exceptions build on the Penn Central Transportation Co. v. New York City ad hoc factors Discussion on Muir v. Wisconsin in the Takings analysis (states’ ability to conceptually merge parcels to defeat a Takings claim) Follow-ups on the effect (or lack thereof) of Stop the Beach Renourishment, Inc. v. Florida Dept. of Environmental Protection Brief discussion of Marvin M. Brandt Revocable Trust v. United States in easement chapter (whether a railroad abandoning a strip of land held an easement or a fee simple determinable) Clarification and expansion of the discussion of landlord-tenant issues


Living Trusts

Living Trusts

Author: Dwight F. Bickel

Publisher: Lexis Nexis Matthew Bender

Published: 1993

Total Pages:

ISBN-13: 9780820510811

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This practice-oriented forms book contains everything necessary to understand, present & implement a living revocable or irrevocable trust. 1 Volume; Looseleaf; updated with annual revision.


Farmer's Tax Guide - Publication 225 (For Use in Preparing 2020 Returns)

Farmer's Tax Guide - Publication 225 (For Use in Preparing 2020 Returns)

Author: Internal Revenue Service

Publisher:

Published: 2021-03-04

Total Pages: 96

ISBN-13: 9781678085070

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vate, operate, or manage a farm for profit, either as owner or tenant. A farm includes livestock, dairy, poultry, fish, fruit, and truck farms. It also includes plantations, ranches, ranges, and orchards and groves. This publication explains how the federal tax laws apply to farming. Use this publication as a guide to figure your taxes and complete your farm tax return. If you need more information on a subject, get the specific IRS tax publication covering that subject. We refer to many of these free publications throughout this publication. See chapter 16 for information on ordering these publications. The explanations and examples in this publication reflect the Internal Revenue Service's interpretation of tax laws enacted by Congress, Treasury regulations, and court decisions. However, the information given does not cover every situation and is not intended to replace the law or change its meaning. This publication covers subjects on which a court may have rendered a decision more favorable to taxpayers than the interpretation by the IRS. Until these differing interpretations are resolved by higher court decisions, or in some other way, this publication will continue to present the interpretation by the IRS.