Federal Income Tax PDF Download
Are you looking for read ebook online? Search for your book and save it on your Kindle device, PC, phones or tablets. Download Federal Income Tax PDF full book. Access full book title Federal Income Tax by Martin B. Dickinson. Download full books in PDF and EPUB format.
Author: Martin B. Dickinson
Publisher: C C H Incorporated
ISBN: 9780808016908
Category : Business & Economics
Languages : en
Pages : 1736
Get Book
Book Description
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 decedents 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 todays busy practitioner.
Author: Martin B. Dickinson
Publisher: C C H Incorporated
ISBN: 9780808016908
Category : Business & Economics
Languages : en
Pages : 1736
Get Book
Book Description
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 decedents 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 todays busy practitioner.
Author: Mark L. Ascher
Publisher:
ISBN: 9781594605253
Category :
Languages : en
Pages : 0
Get Book
Book Description
This 2008 Supplement (available in December 2007) updates the second edition of the casebook, Federal Income Taxation of Trusts and Estates.
Author: Byrle M. Abbin
Publisher: CCH
ISBN: 9780808091837
Category : Law
Languages : en
Pages : 1084
Get Book
Book Description
Income Taxation of Fiduciaries and Beneficiaries provides step-by-step guidance on the taxation of fiduciary income. This comprehensive guide for practitioners advising fiduciaries and beneficiaries in federal and state income tax matters covers the broad range of complex issues from charitable remainder trusts to nexus rules and their effect. Providing expert practical advice, Income Taxation of Fiduciaries and Beneficiaries helps the practitioner obtain the most advantageous outcomes for his/her fiduciary and beneficiary clients. Key feature: 35 case studies with filled-in forms 1041 and accompanying documents.
Author: Mark L. Ascher JD LLM
Publisher:
ISBN: 9780808023272
Category :
Languages : en
Pages : 502
Get Book
Book Description
Author: Mark L. Ascher
Publisher:
ISBN:
Category : Law
Languages : en
Pages : 564
Get Book
Book Description
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: Mark L. Ascher
Publisher:
ISBN: 9780808033783
Category :
Languages : en
Pages : 456
Get Book
Book Description
Author: M. Carr Ferguson
Publisher:
ISBN:
Category : Decedents' estates
Languages : en
Pages : 784
Get Book
Book Description
Author: Alex J. Soled
Publisher:
ISBN: 9780940024014
Category : Decedents' estates
Languages : en
Pages :
Get Book
Book Description
Author: M. Carr Ferguson
Publisher: Panel Pub
ISBN: 9780735500167
Category : Law
Languages : en
Pages : 1018
Get Book
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.
