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, c2023
3rd ed
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注記
Includes index
収録内容
- Overview
- Decedent's final income tax return
- Income in respect of a decedent
- Income tax classification of estates and trusts
- Taxable income of estates and trusts
- Distributable net income
- Distributions
- Grantor trusts
- Charitable trusts
- Foreign trusts
- Throwback rules
- Specially treated trusts
