Federal Income Taxes of Estates, Trusts and Beneficiaries

Federal Income Taxes of Estates, Trusts and Beneficiaries PDF

Author: Mark L. Asher

Publisher:

Published: 2005-04

Total Pages: 1100

ISBN-13: 9780808013020

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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 decendent, 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.

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

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

Author: GRAYSON M.P. MCCOUCH

Publisher: West Academic Publishing

Published: 2023-04-27

Total Pages: 0

ISBN-13: 9781685616434

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This volume can serve either as a course supplement or as a refresher for practicing lawyers. It provides a 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.

Federal Income Taxation of Estates, Trusts and Beneficiaries (2015 Supplement)

Federal Income Taxation of Estates, Trusts and Beneficiaries (2015 Supplement) PDF

Author: Mark L. Ascher. J.D.

Publisher:

Published: 2015-04-30

Total Pages:

ISBN-13: 9780808040521

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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.

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