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
内容説明・目次
内容説明
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.
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