Federal Taxation of Trusts, Grantors, and Beneficiaries
Author: John L. Peschel
Publisher: Warren Gorham & Lamont
Published: 1989
Total Pages: 228
ISBN-13:
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Federal Income Taxation of Estates, Trusts, and Beneficiaries in a Nutshell
Author: GRAYSON M.P. MCCOUCH
Publisher: West Academic Publishing
Published: 2020-03-09
Total Pages: 488
ISBN-13: 9781684674534
DOWNLOAD EBOOKThis comprehensive guide can serve either as a course supplement or as a refresher for members of the bar. Expert commentary summarizes the law and offers critical perspectives on the federal income taxation of estates, trusts, and beneficiaries, including the decedent's final income tax return; classification of estates and trusts; income in respect of a decedent; distributable net income; simple and complex trusts; distributions; grantor trusts; charitable trusts; and foreign trusts. Additional chapters cover basic income, gift and estate tax concepts, accumulation distributions, and specially treated trusts.
Income Taxation of Trusts and Estates
Author: Alan S. Acker
Publisher:
Published:
Total Pages:
ISBN-13: 9781617469855
DOWNLOAD EBOOK"... provides detailed coverage of the rules governing the income taxation of estates, trusts, and their beneficiaries"--Page iii.
Form 1041
Author: Stephen Brooks
Publisher: John Wiley & Sons
Published: 2020-09-16
Total Pages: 240
ISBN-13: 1119763797
DOWNLOAD EBOOKProtect your clients' assets and shield their estates from increased taxation brought about by changing tax laws. This book can help you to understand the tax obligations of trusts and estates and how these obligations affect beneficiaries. It provides exercises and examples that reflect the calculation and allocation of taxable income and its presentation on the appropriate forms. In addition, you will also learn how to prepare federal Form 1041, US Income Tax Return for Estates and Trusts. Key topics covered include: How are trusts and estates taxed under the internal revenue code? What is a trust? What is a "simple trust?" What is a "complex trust?" How is the "income" of a trust or estate defined for tax purposes? What are the ordinary deductions and credits allowed? How is the "deduction for distributions" to beneficiaries determined? How are trust and estate beneficiaries taxed? What is a "grantor trust" and how is it taxed? How to prepare Form 1041.
The Income Taxation of Trusts and Estates
Author: Jay Soled
Publisher:
Published: 2023-08-31
Total Pages: 0
ISBN-13: 9781531028084
DOWNLOAD EBOOKThe world of Subchapter J is imbued with mystique and, many commentators would argue, is not readily discernable--at least until now. Five talented authors, each with a wealth of practical and theoretical expertise, have joined forces and authored a new textbook to make the income taxation of trusts and estates accessible to all. This book is specifically designed to be user-friendly and will help students seeking mastery of this area with a GPS of sorts that will help them navigate this challenging landscape. Rather than delving too deeply into case law (a common practice in other textbooks), it highlights general concepts and ideas, focusing intently on those techniques and procedures that twenty-first-century practitioners are employing today with their clients. In addition, each chapter offers a plethora of "real world" problems that students can solve and, with this knowledge base, commence practice. The Income Taxation of Trusts and Estates, Second Edition is divided into nine chapters and is designed for a three-credit tax course for both accounting and law students. In the second edition, the authors have added additional problems along with sample Form 1041s to make the course material both more manageable and practical for students. Furthermore, in this increasingly global world, there is now a chapter that addresses foreign trusts.
Individual retirement arrangements (IRAs)
Author: United States. Internal Revenue Service
Publisher:
Published: 1990
Total Pages: 284
ISBN-13:
DOWNLOAD EBOOKFederal Income Taxation of Partners and Partnerships in a Nutshell
Author: Karen C. Burke
Publisher: West Publishing Company
Published: 1999
Total Pages: 0
ISBN-13: 9780314230461
DOWNLOAD EBOOKCommon Law and Equitable Remedies for Breach of Contract; Expectation Damages; Restitution; Reliance Damages; Specific Performance; Contracts for the Sale of Goods: Buyers' and Sellers' Remedies Under Article II of the UCC; Remedies Available to Buyer When He Has Not Accepted the Goods; Remedies Available to Buyer After He Has Accepted the Goods, Including Remedies for Breach of Warranty; Remedies Available to Seller When Buyer Defaults and Has Not Accepted the Goods; Remedies Available to Seller After Buyer has Accepted the Goods; Contractual Control Over Remedy; Liquidated Damages Clauses; Contractual Modification or Limitation of Remedy Under UCC 2-719; Remedies for Mistake and Unconscionability; Mistake in the Formation of an Agreement -- The Recission and Restitution Remedies; Mistake in Integration or Expression The Reformation Remedy: Mistake in Performance of an Obligation The Restitution Remedy; Unconscionability.
Estate Planning Law and Taxation
Author: David Westfall
Publisher: Warren Gorham & Lamont
Published: 2001
Total Pages:
ISBN-13: 9780791341094
DOWNLOAD EBOOKUnderstanding Living Trusts
Author: Vickie Schumacher
Publisher: Schumacher Publishing
Published: 1990
Total Pages: 230
ISBN-13:
DOWNLOAD EBOOKWritten in clear, conversational English, this book can help anyone understand how a living trust avoids the complications, expenses, and delays of probate at times of incapacity and death.
Optimum Estate Planning
Author: James Blase
Publisher:
Published: 2016-11-19
Total Pages: 338
ISBN-13: 9780692813072
DOWNLOAD EBOOKOptimum estate planning is all about minimizing taxes while retaining control and protecting assets from lawsuits and other predators. In this book Mr. Blase, a 35-year experienced estate planning attorney and frequent author and speaker, examines optimum estate planning as it applies to planning for married couples, planning for children and other non-spouse beneficiaries, planning for retirement benefits, planning for business owners and professionals, and lifetime gift planning. The book has been updated through President Trump's 2017 tax reduction proposals.
