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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Author: John L. Peschel
Publisher: Warren Gorham & Lamont
Published: 1989
Total Pages: 228
ISBN-13:
DOWNLOAD EBOOKAuthor: Joseph M. Dodge
Publisher: Aspen Publishing
Published: 2014-12-09
Total Pages: 679
ISBN-13: 1454860421
DOWNLOAD EBOOKThis book deals with the federal income tax as it bears on gratuitous transfers and with the federal wealth transfer taxes. The federal wealth transfer taxes presently consist of a partially unified estate and gift tax and a generation-skipping tax. The federal transfer tax system is separate and apart from the federal income tax. Features: Emphasis on text, statutes, and regulations, rather than cases (especially cases that involve routine application of law to facts) "Building block" organization (simple to complex estates), rather than segmented organization according to Code sections. Extensive use of questions and problems to aid students High-profile authorship in Joseph M. Dodge (a highly regarded tax specialist), Wendy C. Gerzog, and Bridget J. Crawford (both well-established in the field) The book reconstitutes the Estate and Gift tax course from the ground up in light of modern estates practice. For example, special valuation rules are treated as basic, as opposed to being just "tacked on" as other books treat them. More emphasis on valuation and use of FLPs than in other books. Valuation is introduced early on and integrated with other material Integration of related income tax materials, including income taxation of estates and trusts Relation of tax doctrine to tax planning strategies Focus on doctrine that influences the practice of estate and trust law, rather than doctrine for its own sake Reference to state law (including recent developments) as it bears on transfer tax issues, with full coverage of issues raised by community property systems
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.
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.
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.
Author: Boris I. Bittker
Publisher: Warren Gorham & Lamont
Published: 1999
Total Pages: 852
ISBN-13:
DOWNLOAD EBOOKVol. 3 also issed as rev. 3rd ed. ; rev. 3rd edition of other vols. not planned.
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.
Author: Philip F. Postlewaite
Publisher:
Published: 1998
Total Pages: 2542
ISBN-13:
DOWNLOAD EBOOKAuthor: Joel S. Newman
Publisher: West Academic Publishing
Published: 2012
Total Pages: 0
ISBN-13: 9780314271716
DOWNLOAD EBOOKThis title is a part of our CasebookPlus™ offering as ISBN 9781634601726. Learn more at CasebookPlus.com. This casebook has helped law students learn about income taxation since 1998, presenting the materials in an engaging, appealing, and humorous format. It introduces students to many of the materials used by working tax lawyers, including cases, public and private rulings, committee reports, Joint Committee Prints, and a Congressional colloquy. New materials include two cases on the intersection of tax and intellectual property, and a truly shocking innocent spouse case.
Author: Daniel L. Simmons
Publisher:
Published: 2017
Total Pages: 0
ISBN-13: 9781609302641
DOWNLOAD EBOOKHardbound - New, hardbound print book.