Federal income taxation of estates, trusts, and beneficiaries in a nutshell / Grayson M.P. McCouch.
2017
Items
Details
Title
Federal income taxation of estates, trusts, and beneficiaries in a nutshell / Grayson M.P. McCouch.
Imprint
St. Paul, MN : West Academic Publishing, [2017]
Copyright
©2017
Description
1 online resource (xii, 435 pages).
Series
Nutshell series.
Formatted Contents Note
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.
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.
Summary
"This...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
Print version record.
Location
www
Available in Other Form
Linked Resources
Alternate Title
West Academic study aids.
Spine Title
Federal income taxation of estates, trusts, and beneficiaries
Language
English
ISBN
9781640201798 (electronic book)
1640201793 (electronic book)
9781634603096 (electronic book)
1634603095 (electronic book)
1640201793 (electronic book)
9781634603096 (electronic book)
1634603095 (electronic book)
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