-PDF Download- Federal Income Taxation Of Estates Trusts And Beneficiaries In A Nutshell EBOOK

Federal Income Taxation of Estates, Trusts, and Beneficiaries in a Nutshell

Author: Grayson M. P. McCouch

Publisher:

Published: 2020

Total Pages:

ISBN-13: 9781647081201

"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 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 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

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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, Trusts and Beneficiaries

Author: M. Carr Ferguson

Publisher: Panel Pub

Published: 1998-05-01

Total Pages: 1018

ISBN-13: 9780735500167

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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.