Federal Taxation of Trusts, Grantors, and Beneficiaries
Author: John L. Peschel
Publisher: Warren Gorham & Lamont
Published: 1989
Total Pages: 618
ISBN-13:
DOWNLOAD EBOOKRead and Download eBook Full
Author: John L. Peschel
Publisher: Warren Gorham & Lamont
Published: 1989
Total Pages: 618
ISBN-13:
DOWNLOAD EBOOKAuthor: Mark L. Ascher
Publisher:
Published: 1988
Total Pages: 504
ISBN-13:
DOWNLOAD EBOOKThis work focuses on estate planning as a part of income tax planning.
Author: Grayson M. P. McCouch
Publisher:
Published: 2023
Total Pages: 0
ISBN-13:
DOWNLOAD EBOOK"This volume can serve either as a course supplement or as a refresher for practicing lawyers. It provides a clear and accessible explanation of the federal income taxation of estates, trusts, and beneficiaries, focusing on key provisions of the Code and regulations as well as judicial decisions and administrative rulings. Numerous examples illustrate practical applications of the relevant rules. Topical coverage includes the decedent’s final income tax return; income in respect of a decedent; classification of estates and trusts; distributable net income; simple and complex trusts; distributions; grantor trusts; charitable trusts; and foreign trusts."--
Author: Joel E. Miller
Publisher:
Published: 1968
Total Pages: 214
ISBN-13:
DOWNLOAD EBOOKAuthor: 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: Mark L Ascher
Publisher:
Published: 2020-07-31
Total Pages:
ISBN-13: 9780808054696
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: Douglas A. Kahn
Publisher:
Published: 1997
Total Pages: 1268
ISBN-13:
DOWNLOAD EBOOKAuthor: Mark Ascher
Publisher:
Published: 2015-06
Total Pages: 0
ISBN-13: 9780808042396
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: First Trust Company
Publisher:
Published: 1970
Total Pages: 80
ISBN-13:
DOWNLOAD EBOOKAuthor: M. Carr Ferguson
Publisher:
Published: 2011-04
Total Pages: 1050
ISBN-13: 9780808026044
DOWNLOAD EBOOKIt 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.