Federal income taxation of estates, trusts, and beneficiaries in a nutshell / Grayson M.P. McCouch.
2017
INTERNET
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Title
Federal income taxation of estates, trusts, and beneficiaries in a nutshell / Grayson M.P. McCouch.
Published
St. Paul, MN : West Academic Publishing, [2017]
Copyright
©2017
Call Number
INTERNET
Spine Title
Federal income taxation of estates, trusts, and beneficiaries
ISBN
9781640201798 (electronic bk.)
1640201793 (electronic bk.)
9781634603096 (electronic bk.)
1634603095 (electronic bk.)
1640201793 (electronic bk.)
9781634603096 (electronic bk.)
1634603095 (electronic bk.)
Description
1 online resource (xii, 435 pages)
System Control No.
on1001810256
(WestAcademic_OCoLC)1001810256
(WestAcademic_OCoLC)1001810256
Summary
"This ... 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."-- Provided by publisher
Note
Includes index.
Source of Description
Print version record.
Series
Available in Other Form
Record Appears in
Table of Contents
Decedent's final income tax return
Income in respect of a decedent
Income tax classification of estates and trusts
Taxable income of estates and trusts
Distributable net income
Distributions
Grantor trusts
Charitable trusts
Foreign trusts
Throwback rules
Specially treated trusts.
Income in respect of a decedent
Income tax classification of estates and trusts
Taxable income of estates and trusts
Distributable net income
Distributions
Grantor trusts
Charitable trusts
Foreign trusts
Throwback rules
Specially treated trusts.