Federal Income Taxation of Estates, Trusts and Beneficiaries (2013 Supplement)
Author: Mark L. Ascher
Publisher:
Published: 2013-06
Total Pages: 456
ISBN-13: 9780808033783
DOWNLOAD EBOOKRead and Download eBook Full
Author: Mark L. Ascher
Publisher:
Published: 2013-06
Total Pages: 456
ISBN-13: 9780808033783
DOWNLOAD EBOOKAuthor: Mark L. Ascher
Publisher:
Published: 2013-04-15
Total Pages:
ISBN-13: 9780808036678
DOWNLOAD EBOOKAuthor: M. Carr Ferguson
Publisher:
Published: 1984
Total Pages: 175
ISBN-13:
DOWNLOAD EBOOKAuthor: James J Freeland
Publisher: CCH
Published: 2007-04
Total Pages: 450
ISBN-13: 9781567069907
DOWNLOAD EBOOKAuthor: Grayson M. P. McCouch
Publisher:
Published: 2020
Total Pages:
ISBN-13: 9781647081201
DOWNLOAD EBOOK"This 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."--
Author: Mark L. Ascher. J.D.
Publisher:
Published: 2015-04-30
Total Pages:
ISBN-13: 9780808040521
DOWNLOAD EBOOKOver the last half-century or so, taxation of fiduciary income has become increasingly complex. While many fiduciaries and professionals share responsibility for wealth planning or reporting the income taxes relating to transmission of wealth, there is little published to guide them through the maze of choices and problems they may encounter. Federal Income Taxation of Estates, Trusts, & Beneficiaries provides step-by-step guidance for dealing with the problems of preparation of the decedent's final return, characterization of income in respect of a decedent, computation of distributable net income (DNI), the interaction of the system of taxation of trusts and estates and the passive activity rules, the grantor trust rules, and the rules relating to split interest charitable trusts. As always, the update is designed to provide the reader with information that is timely and tailored to the needs of today's busy practitioner.
Author: Mark L. Asher
Publisher:
Published: 2005-04
Total Pages: 1100
ISBN-13: 9780808013020
DOWNLOAD EBOOKFederal Income Taxation of Estates, Trusts, & Beneficiaries provides step-by-step guidance for dealing with the problems of preparation of the decedent's final return, characterization of income in respect of a decendent, computation of distributable net income (DNI), the interaction of the system of taxation of trusts and estates and the passive activity rules, the grantor trust rules, and the rules relating to split interest charitable trusts.
Author: M. Carr Ferguson
Publisher: Panel Pub
Published: 1998-05-01
Total Pages: 1018
ISBN-13: 9780735500167
DOWNLOAD EBOOKWhen you share responsibility for planning & reporting income taxes relating to the transmission of wealth, you can depend implicitly on this often-cited resource. The authors give you easy-to-follow advice on achieving the most favorable tax consequences, as well as informed analysis of current IRS positions & trends for the future. You'll find incomparably detailed transactional analysis of all these matters & more including: Preparing the decedent's final return Income & deduction in respect of a decedent Problems arising from partnership interests of the decedent Characterization of amounts in distributable net income (DNI) Ways to maximize the distribution deduction, with analysis of the latest cases. How the charitable deductions affects DNI Mandatory & discretionary distributions The throwback rule Grantor trusts Split-interest charitable trusts Intersectiion of passive activity rules with Subchapter J. Of special value is the in-depth discussion of the executori's personal liability for the decedent's or estate's taxes, with authoritative guidance on the steps you should take to maximize, shift, or terminate it.
Author: Mark L. Ascher JD LLM
Publisher:
Published: 2010-04
Total Pages: 502
ISBN-13: 9780808023272
DOWNLOAD EBOOKAuthor: Mark L. Ascher
Publisher:
Published: 2006-03
Total Pages: 584
ISBN-13: 9780808090168
DOWNLOAD EBOOKFederal Income Taxation of Estates, Trusts, & Beneficiaries provides step-by-step guidance for dealing with the problems of preparation of the decedent's final return, characterization of income in respect of a decedent, computation of distributable net income (DNI), the interaction of the system of taxation of trusts and estates and the passive activity rules, the grantor trust rules, and the rules relating to split interest charitable trusts. As always, the update is designed to provide the reader with information that is timely and tailored to the needs of today's busy practitioner.