Federal income taxation of estates, trusts, and beneficiaries in a nutshell
Author(s)
Bibliographic Information
Federal income taxation of estates, trusts, and beneficiaries in a nutshell
(Nutshell series)
West Academic, c2023
3rd ed
Available at 4 libraries
  Aomori
  Iwate
  Miyagi
  Akita
  Yamagata
  Fukushima
  Ibaraki
  Tochigi
  Gunma
  Saitama
  Chiba
  Tokyo
  Kanagawa
  Niigata
  Toyama
  Ishikawa
  Fukui
  Yamanashi
  Nagano
  Gifu
  Shizuoka
  Aichi
  Mie
  Shiga
  Kyoto
  Osaka
  Hyogo
  Nara
  Wakayama
  Tottori
  Shimane
  Okayama
  Hiroshima
  Yamaguchi
  Tokushima
  Kagawa
  Ehime
  Kochi
  Fukuoka
  Saga
  Nagasaki
  Kumamoto
  Oita
  Miyazaki
  Kagoshima
  Okinawa
  Korea
  China
  Thailand
  United Kingdom
  Germany
  Switzerland
  France
  Belgium
  Netherlands
  Sweden
  Norway
  United States of America
Note
Includes index
Contents of Works
- 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
Description and Table of Contents
Description
This volume can serve either as a course supplement or as a refresher for practicing lawyers. It provides an 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.
by "Nielsen BookData"