Federal Income Taxation of Estates, Trusts and Beneficiaries (2015 Supplement)
Federal Income Taxation of Estates, Trusts and Beneficiaries (2015 Supplement)

Author: Mark L. Ascher. J.D.

Publisher:

Published: 2015-04-30

Total Pages:

ISBN-13: 9780808040521

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Over 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.

Federal Income Taxation of Estates, Trusts, and Beneficiaries in a Nutshell
Federal Income Taxation of Estates, Trusts, and Beneficiaries in a Nutshell

Author: Grayson M. P. McCouch

Publisher:

Published: 2020

Total Pages:

ISBN-13: 9781647081201

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"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."--

Federal Income Taxes of Estates, Trusts and Beneficiaries
Federal Income Taxes of Estates, Trusts and Beneficiaries

Author: Mark L. Asher

Publisher:

Published: 2005-04

Total Pages: 1100

ISBN-13: 9780808013020

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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 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.