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Author : John L. Peschel,Edward D. Spurgeon
Publisher : Warren Gorham & Lamont
Page : 228 pages
File Size : 50,6 Mb
Release : 1989
Category : Estate planning
ISBN : UCAL:B4280186
Author : John L. Peschel,Edward D. Spurgeon
Publisher : Warren Gorham & Lamont
Page : 618 pages
File Size : 44,8 Mb
Release : 1989
Category : Estate planning
ISBN : UCAL:B4280185
Author : Norman H. Lane
Publisher : Unknown
Page : 128 pages
File Size : 41,6 Mb
Release : 1988
Category : Decedents' estates
ISBN : 0791300129
Author : Douglas A. Kahn,Lawrence W. Waggoner,Jeffrey N. Pennell
Publisher : Unknown
Page : 1268 pages
File Size : 48,6 Mb
Release : 1997
Category : Gifts
ISBN : STANFORD:36105060175564
Author : CCH Editorial Staff Publication
Publisher : CCH
Page : 260 pages
File Size : 47,8 Mb
Release : 2024-07-01
Category : Electronic
ISBN : 0808017861
Author : Lewis D. Solomon,Ira Mark Bloom
Publisher : Unknown
Page : 876 pages
File Size : 48,6 Mb
Release : 1989
Category : Gifts
ISBN : STANFORD:36105043519045
Author : Alan S. Acker,Bloomberg BNA.,Tax Management Inc
Publisher : Unknown
Page : 128 pages
File Size : 48,8 Mb
Release : 2024-07-01
Category : Trusts and trustees
ISBN : 1617469858
"... provides detailed coverage of the rules governing the income taxation of estates, trusts, and their beneficiaries"--Page iii.
Author : Grayson M. P. McCouch
Publisher : Unknown
Page : 128 pages
File Size : 46,6 Mb
Release : 2020
Category : Decedents' estates
ISBN : 1647081203
"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."--
Author : Joel E. Miller
Publisher : Unknown
Page : 214 pages
File Size : 52,7 Mb
Release : 1968
Category : Trusts and trustees
ISBN : STANFORD:36105063730993
Author : Norman H. Lane,Howard M. Zaritsky
Publisher : Warren Gorham & Lamont
Page : 400 pages
File Size : 44,9 Mb
Release : 1988
Category : Decedents' estates
ISBN : UCAL:B4235078
Author : Mark L. Ascher
Publisher : Unknown
Page : 552 pages
File Size : 44,7 Mb
Release : 2008
Category : Inheritance and transfer tax
ISBN : STANFORD:36105134406201
To view the 2018 supplement, click here. Federal Income Taxation of Trusts and Estates: Cases, Problems, and Materials examines the income taxation of estates and trusts, estate and trust beneficiaries, and trust settlors; its emphasis is on the provisions of "Subchapter J"--the relevant portion of the Internal Revenue Code (sections 641 through 692)--and its first priority is to give readers an understanding of those provisions and how they work. The book takes four distinct, but integrated, approaches. At the beginning of each section, Ascher and Danforth present assignments of carefully selected provisions of the Internal Revenue Code and Treasury Regulations. Following are one or more precedents (cases or rulings) dealing with the topic at hand, accompanied by textual material that amplifies the topic by further analysis of the primary precedents, presentation of other precedents, or discussion of subsequent developments. Finally, numerous problems, where appropriate, allow the reader to apply the material to common fact patterns. The third edition brings the book completely up to date, and includes all relevant developments since the preparation of the second edition. Among the many important additions are the decision of the United States Supreme Court in Knight v. Commissioner, which just this year held that investment advisory fees paid by a trustee are subject to the 2% haircut under section 67; Mattie K. Carter Trust v. United States, in which the United States District Court for the Northern District of Texas held that it is not merely the activities of the trustee, but also those of the trustee's employees, that count toward the material participation requirement under the passive activity rules of section 469; and full incorporation of the trust accounting income regulations recently finalized by the Treasury. The third edition includes a number of new or revised problems, and it trims some materials relating to estate planning techniques that are now obsolete.
Author : Barry M. Nudelman
Publisher : American Law Institute-American Bar Association(ALI-ABA)
Page : 844 pages
File Size : 44,9 Mb
Release : 1999
Category : Business & Economics
ISBN : STANFORD:36105060435539
This volume covers the federal taxes on estates, gifts, generation-skipping transfers and income. It sets out principles of substantive law, analyzes them, and then shows the operation of those principles with hypothetical illustrations.
Author : Mark L. Ascher,M. Carr Ferguson
Publisher : Unknown
Page : 128 pages
File Size : 53,7 Mb
Release : 2017-07-14
Category : Business & Economics
ISBN : 0808046381
Over the last half-century or so, taxation of fiduciary income has become increasingly complex. While many fiduciaries and professionals share responsibility for wealth planning or reporting the income taxes relating to transmission 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. As always, the update is designed to provide the reader with information that is timely and tailored to the needs of today's busy practitioner.The 2016 update to Federal Income Taxation of Estates, Trusts & Beneficiaries is a completely revised edition that brings you up to date on the latest developments in this complex and constantly changing area.
Author : Ted D. Englebrecht,Michael L. Moore,Anna C. Fowler
Publisher : Prentice Hall
Page : 552 pages
File Size : 51,5 Mb
Release : 1981
Category : Law
ISBN : UCAL:B4160351
Author : CCH Tax Law Editors,David Berek
Publisher : CCH Incorporated
Page : 0 pages
File Size : 40,7 Mb
Release : 2013-03
Category : Electronic
ISBN : 0808035444
Taxpayers die, but liability for their unpaid taxes remains. Someone must compute tax liability for the deceased taxpayer, file the decedent's final income tax return, and pay the taxes (or claim refunds) due. At the death of the decedent, a separate taxable entity--the decedent's estate--is created. The estate is liable for the tax on the income received during the period of its administration. In addition, trusts created by the decedent's will are taxed as separate entities.