Federal Income Taxes of Decedents, Estates and Trusts
Author: CCH Editorial Staff Publication
Publisher: CCH
Published:
Total Pages: 260
ISBN-13: 9780808017868
DOWNLOAD EBOOK →Author: CCH Editorial Staff Publication
Publisher: CCH
Published:
Total Pages: 260
ISBN-13: 9780808017868
DOWNLOAD EBOOK →Author: David Berek
Publisher:
Published: 2014-08-15
Total Pages: 0
ISBN-13: 9780808038382
DOWNLOAD EBOOK →Federal Income Taxation of Decedents, Estates and Trusts - 2015 CCH Tax Spotlight Series
Author: David A. Berek
Publisher:
Published: 2019-10-22
Total Pages: 0
ISBN-13: 9780808052562
DOWNLOAD EBOOK →At the death of the decedent, a separate taxable entity, the decedent's estate, is created. A fiduciary is appointed to take over administration of the decedent's estate. The representative gathers the assets, files the decedent's final income tax return, satisfies tax liabilities, oversees creation and funding of any testamentary trusts, which become separate taxpaying entites. The estate is liable for the tax on the income received during the period of its administration and the fiduciary oversees preparation of all tax forms required including the final income tax return and any estate and gift tax returns that are due. CCH's Federal Income Taxation of Decedents, Estates and Trusts provides concise, plain-English coverage of these issues and more. It presents the fundamental rules for preparing a decedent's final income tax return and highlights the income tax rules for the decedent's estate and related trusts. Also covered are the special rules regarding the taxation of grantor trusts and bankruptcy estates. Fiduciary duties, including liability for filing a return and paying any taxes due on behalf of the estate or trust, are also thoroughly discussed. Examples illustrating these rules are provided throughout Among the subjects covered in this quick answer reference are: - Application of the 3.8% net investment income tax to trusts and estates - Decedent's final income tax return including pre- and post-mortem planning elections - Treatment of partnership items for a deceased partner - Fiduciary income tax return fundamentals - Trust accounting income and distributable net income - Beneficiary's tax liability - Grantor trust rules - Split interest trusts: CRTs and CLTs - S corporations and trusts; QSST and ESBT rules - Taxation of foreign trusts - State fiduciary income taxation of trusts - Fiduciary duties and liabilities Latest changes to the Internal Revenue Code, as well as new and updated regulations, rulings and cases, are reflected throughout the text through the date of publication.
Author: CCH Editors
Publisher:
Published: 1999-11
Total Pages: 210
ISBN-13: 9780808004141
DOWNLOAD EBOOK →Author: CCH Tax Law Staff
Publisher:
Published: 2001-11
Total Pages: 240
ISBN-13: 9780808007234
DOWNLOAD EBOOK →Author: David A. Berek
Publisher: CCH Incorporated
Published: 2018-10-19
Total Pages: 0
ISBN-13: 9780808050360
DOWNLOAD EBOOK →CCH's Federal Income Taxation of Decedents, Estates and Trusts provides concise, plain-English coverage of these issues and more. It presents the fundamental rules for preparing a decedent's final income tax return and highlights the income tax rules for the decedent's estate and related trusts. Also covered are the special rules regarding the taxation of grantor trusts and bankruptcy estates. Fiduciary duties, including liability for filing a return and paying any taxes due on behalf of the estate or trust, are also thoroughly discussed. Examples illustrating these rules are provided throughout
Author: David A. Berek
Publisher: CCH Incorporated
Published: 2016-09-30
Total Pages: 0
ISBN-13: 9780808044277
DOWNLOAD EBOOK →At the death of the decedent, a separate taxable entity, the decedent's estate, is created. A fiduciary is appointed to take over administration of the decedent's estate. The representative gathers the assets, files the decedent's final income tax return, satisfies tax liabilities, oversees creation and funding of any testamentary trusts, which become separate taxpaying entites. The estate is liable for the tax on the income received during the period of its administration and the fiduciary oversees preparation of all tax forms required including the final income tax return and any estate and gift tax returns that are due.
Author: David A. Berek
Publisher:
Published: 2017-10-23
Total Pages:
ISBN-13: 9780808046493
DOWNLOAD EBOOK →Author: David Berek
Publisher: CCH Incorporated
Published: 2015-10-15
Total Pages: 0
ISBN-13: 9780808042723
DOWNLOAD EBOOK →At the death of the decedent, a separate taxable entity, the decedent's estate, is created. A fiduciary is appointed to take over administration of the decedent's estate. The representative gathers the assets, files the decedent's final income tax return, satisfies tax liabilities, oversees creation and funding of any testamentary trusts, which become separate taxpaying entites. The estate is liable for the tax on the income received during the period of its administration and the fiduciary oversees preparation of all tax forms required including the final income tax return and any estate and gift tax returns that are due.
Author: Norman H. Lane
Publisher: Warren Gorham & Lamont
Published: 1988
Total Pages: 792
ISBN-13:
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