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Federal Income Taxation of Estates, Trusts & Beneficiaries

$395.95 In stock:

Edition: 1999 ed.
Author(s): Ferguson, Freeland, Ascher
ISBN:

9780735500167

SKU: ATTY50011

New
Binder/Looseleaf

$39595

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Product Description

While many fiduciaries and professionals share responsibility for wealth planning or reporting the income taxes relating to transfer 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.

Table of Contents includes:

The Income Tax Meaning of Estates and Trusts
Decedent’s Income Tax Liability for the Year of Death
Income in Respect of Decedents
Partnership Interests
Distributable Net Income
The Charitable Deduction
The Passive Activity Rules
The Throwback Rule
Grantor Trusts
Split-Interest Charitable Trusts
Termination
The Executor’s Personal Liability for Federal Income Taxes of the Decedent and the Estate
Table of Cases
Table of Internal Revenue Code Sections
Table of Revenue Rulings
Table of Federal Statutes
Table of State Statutes
Table of Uniform and Model Acts
Table of Restatements of Law
Index

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Information

Condition New
Shipping Availability This item ships within 1 to 2 business days.
Heavy No
Format Binder/Looseleaf
Author Ferguson, Freeland, Ascher
ISBN 9780735500167
Edition 1999 ed.
Publisher CCH