Federal Income Taxation of Estates, Trusts, and Beneficiaries in a Nutshell
著者
書誌事項
Federal Income Taxation of Estates, Trusts, and Beneficiaries in a Nutshell
（Nutshell series）
West Academic Pub., c2020
2nd ed
- タイトル別名
-
Federal Income Taxation of Estates, Trusts, and Beneficiaries
大学図書館所蔵 件 / 全4件
-
該当する所蔵館はありません
- すべての絞り込み条件を解除する
注記
Includes bibliographical references and index
内容説明・目次
内容説明
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.
「Nielsen BookData」 より