Federal Taxation of Trusts, Grantors, and Beneficiaries
Author: John L. Peschel
Publisher: Warren Gorham & Lamont
Published: 1989
Total Pages: 228
ISBN-13:
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Federal Income Taxation of Trusts and Estates
Federal Income Taxation of Estates Trust and Beneficiaries
Author: Mark L. Ascher JD LLM
Publisher:
Published: 2010-04
Total Pages: 502
ISBN-13: 9780808023272
DOWNLOAD EBOOK →Federal Income Taxation of Estates, Trusts and Beneficiaries
Author: M. Carr Ferguson
Publisher: Panel Pub
Published: 1998-05-01
Total Pages: 1018
ISBN-13: 9780735500167
DOWNLOAD EBOOK →When you share responsibility for planning & reporting income taxes relating to the transmission of wealth, you can depend implicitly on this often-cited resource. The authors give you easy-to-follow advice on achieving the most favorable tax consequences, as well as informed analysis of current IRS positions & trends for the future. You'll find incomparably detailed transactional analysis of all these matters & more including: Preparing the decedent's final return Income & deduction in respect of a decedent Problems arising from partnership interests of the decedent Characterization of amounts in distributable net income (DNI) Ways to maximize the distribution deduction, with analysis of the latest cases. How the charitable deductions affects DNI Mandatory & discretionary distributions The throwback rule Grantor trusts Split-interest charitable trusts Intersectiion of passive activity rules with Subchapter J. Of special value is the in-depth discussion of the executori's personal liability for the decedent's or estate's taxes, with authoritative guidance on the steps you should take to maximize, shift, or terminate it.
Federal Income Taxation of Estates, Trusts, and Beneficiaries in a Nutshell
Author: Grayson M. P. McCouch
Publisher:
Published: 2017
Total Pages: 0
ISBN-13: 9781634603096
DOWNLOAD EBOOK →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.
Federal Income Taxation of Estates and Beneficiaries
Federal Income Taxation of Estates, Trusts and Beneficiaries (2013 Supplement)
Author: Mark L. Ascher
Publisher:
Published: 2013-06
Total Pages: 456
ISBN-13: 9780808033783
DOWNLOAD EBOOK →Federal Income Taxation of Estates, Trusts & Beneficiaries 2017
Author: Mark L. Ascher
Publisher:
Published: 2017-07-14
Total Pages:
ISBN-13: 9780808046387
DOWNLOAD EBOOK →Over 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.The 2016 update to Federal Income Taxation of Estates, Trusts & Beneficiaries is a completely revised edition that brings you up to date on the latest developments in this complex and constantly changing area.
Form 1041
Author: Stephen Brooks
Publisher: John Wiley & Sons
Published: 2020-08-21
Total Pages: 240
ISBN-13: 1119763967
DOWNLOAD EBOOK →Protect your clients' assets and shield their estates from increased taxation brought about by changing tax laws. This book can help you to understand the tax obligations of trusts and estates and how these obligations affect beneficiaries. It provides exercises and examples that reflect the calculation and allocation of taxable income and its presentation on the appropriate forms. In addition, you will also learn how to prepare federal Form 1041, US Income Tax Return for Estates and Trusts. Key topics covered include: How are trusts and estates taxed under the internal revenue code? What is a trust? What is a "simple trust?" What is a "complex trust?" How is the "income" of a trust or estate defined for tax purposes? What are the ordinary deductions and credits allowed? How is the "deduction for distributions" to beneficiaries determined? How are trust and estate beneficiaries taxed? What is a "grantor trust" and how is it taxed? How to prepare Form 1041.
Federal Income Taxation of Estates, Trusts, and Beneficiaries in a Nutshell
Author: GRAYSON M.P. MCCOUCH
Publisher: West Academic Publishing
Published: 2020-03-09
Total Pages: 488
ISBN-13: 9781684674534
DOWNLOAD EBOOK →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.
