Income Taxation of Trusts and Estates

Income Taxation of Trusts and Estates
Author: Alan S. Acker
Publisher:
Total Pages:
Release:
Genre: Trusts and trustees
ISBN: 9781617469855

"... provides detailed coverage of the rules governing the income taxation of estates, trusts, and their beneficiaries"--Page iii.

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

Federal Income Taxation of Estates, Trusts, and Beneficiaries in a Nutshell
Author: Grayson M. P. McCouch
Publisher:
Total Pages:
Release: 2020
Genre: Decedents' estates
ISBN: 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."--