"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.
Formatted Contents Note
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.
Digital File Characteristics
Source of Description
Online resource (West Academic, viewed February 19, 2020).
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,