This volume can serve either as a course supplement or as a refresher for practicing lawyers. It provides an 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 in a Nutshell
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Creators
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Publisher
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Release date
April 27, 2023 -
Formats
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Kindle Book
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OverDrive Read
- ISBN: 9781685616434
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EPUB ebook
- ISBN: 9781685616434
- File size: 411 KB
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Accessibility
No publisher statement provided -
Languages
- English
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