Federal income taxation of estates, trusts, and beneficiaries in a nutshell / Grayson M.P. McCouch, Gerald Sohn Professor of Law, University of Florida.
2020
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Title
Federal income taxation of estates, trusts, and beneficiaries in a nutshell / Grayson M.P. McCouch, Gerald Sohn Professor of Law, University of Florida.
Published
St. Paul, MN : West Academic Publishing, [2020]
Copyright
©2020
Call Number
INTERNET
Edition
Second edition.
Spine Title
Federal income taxation of estates, trusts, and beneficiaries
ISBN
9781647081201 (electronic bk.)
1647081203 (electronic bk.)
9781684674534 (electronic bk.)
1684674530 (electronic bk.)
1647081203 (electronic bk.)
9781684674534 (electronic bk.)
1684674530 (electronic bk.)
Description
1 online resource
System Control No.
on1138526961
(WestAcademic_OCoLC)1138526961
(WestAcademic_OCoLC)1138526961
Summary
"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."-- Provided by publisher
Note
Includes index.
Source of Description
Online resource (West Academic, viewed February 19, 2020).
Series
Other Editions
Revision of: McCouch, Grayson M.P. Federal income taxation of estates, trusts, and beneficiaries in a nutshell 9781634603096 (OCoLC)981173250
Revised as: McCouch, Grayson M. P. Federal income taxation of estates, trusts, and beneficiaries in a nutshell. Third edition. Eagan, MN : West Academic Publishing, [2023] 9798887863092 (OCoLC)1375640405
Revised as: McCouch, Grayson M. P. Federal income taxation of estates, trusts, and beneficiaries in a nutshell. Third edition. Eagan, MN : West Academic Publishing, [2023] 9798887863092 (OCoLC)1375640405
Available in Other Form
Print version: McCouch, Grayson M.P. Federal income taxation of estates, trusts, and beneficiaries in a nutshell. Second edition. St. Paul, MN : West Academic Publishing, [2020] 9781647081201 (OCoLC)1135925816
Record Appears in
Table of Contents
Overview
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
Index.
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
Index.