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Author: Grayson M. P. McCouch
Publisher:
ISBN: 9781647081201
Category : Decedents' estates
Languages : en
Pages :
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Book Description
"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: Grayson M. P. McCouch
Publisher:
ISBN: 9781647081201
Category : Decedents' estates
Languages : en
Pages :
Get Book
Book Description
"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: GRAYSON M.P. MCCOUCH
Publisher: West Academic Publishing
ISBN: 9781684674534
Category :
Languages : en
Pages : 488
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Book Description
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: Norman H. Lane
Publisher:
ISBN: 9780791300121
Category : Decedents' estates
Languages : en
Pages :
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Book Description
Author: M. Carr Ferguson
Publisher: Panel Pub
ISBN: 9780735500167
Category : Law
Languages : en
Pages : 1018
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Book Description
When you share responsibility for planning & reporting income taxes relating to the transmission of wealth, you can depend implicitly on this often-cited resource. The authors give you easy-to-follow advice on achieving the most favorable tax consequences, as well as informed analysis of current IRS positions & trends for the future. You'll find incomparably detailed transactional analysis of all these matters & more including: Preparing the decedent's final return Income & deduction in respect of a decedent Problems arising from partnership interests of the decedent Characterization of amounts in distributable net income (DNI) Ways to maximize the distribution deduction, with analysis of the latest cases. How the charitable deductions affects DNI Mandatory & discretionary distributions The throwback rule Grantor trusts Split-interest charitable trusts Intersectiion of passive activity rules with Subchapter J. Of special value is the in-depth discussion of the executori's personal liability for the decedent's or estate's taxes, with authoritative guidance on the steps you should take to maximize, shift, or terminate it.
Author: Mark L. Ascher JD LLM
Publisher:
ISBN: 9780808019930
Category :
Languages : en
Pages : 832
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Book Description
Author: Mark L. Ascher
Publisher: Cch Incorporated
ISBN: 9780808091806
Category : Business & Economics
Languages : en
Pages : 790
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Book Description
Author: M. Carr Ferguson
Publisher:
ISBN:
Category : Decedents' estates
Languages : en
Pages : 784
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Book Description
Author: James J Freeland
Publisher: CCH
ISBN: 9781567069907
Category : Law
Languages : en
Pages : 450
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Book Description
Author: Alex J. Soled
Publisher:
ISBN: 9780940024014
Category : Decedents' estates
Languages : en
Pages :
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Book Description
Author: John K. McNulty
Publisher:
ISBN:
Category : Law
Languages : en
Pages : 586
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Book Description
Wealth Transfer Taxation; Constitutionality; The Federal Estate Tax, Gift Tax and Generation-Skipping Transfer Tax Outlined; Unification of Transfer Taxes; Gratuitous Transfers; Transfers During Life; Donative Intent; Consideration; Property; Transfer; Inclusion in the Gross Estate; Alternative Valuation Date; Liability for Tax; Incomplete Transfers; Transfers in Contemplation of Death; Retained Interests or Powers; Revocable Transfers; Special Valuation Rules and "Estate Freezes; " Jointly-Owned Property; Community Property; Property Settlements; Life Insurance; Annuities; Employee Death Benefits; Powers of Appointment; Inclusion; Valuation; Exemptions; Exclusions; Future Interests; Deductions (Charitable, etc.); Marital Deduction; Split Gifts; Unified Credit; International; Estate Planning; Reforms and Fundamental Alternatives.
