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 fourth edition brings the book completely up to date, and includes all relevant developments since the preparation of the third edition. In addition, there are numerous expansions of note materials to accommodate developments over the past ten years.
Federal Income Taxation of Estates and Trusts
Protect your clients' assets and shield their estates from increased taxation brought about by changing tax laws. This book can help you to understand the tax obligations of trusts and estates and how these obligations affect beneficiaries.
" ... provides detailed coverage of the rules governing the income taxation of estates, trusts, and their beneficiaries"--Page iii.
Federal Taxation of Trusts, Grantors, and Beneficiaries: Income, Estate, Gift, Generation-skipping Transfer
Over the last half-century or so, taxation of fiduciary income has become increasingly complex.
Federal Income Taxation of Estates, Trusts & Beneficiaries 2008: Supplement
When you share responsibility for planning & reporting income taxes relating to the transmission of wealth, you can depend implicitly on this often-cited resource.
Federal Income Taxes of Decedents, Estates and Trusts
Federal Income Taxation of Estates Trust and Beneficiaries
Over the last half-century or so, taxation of fiduciary income has become increasingly complex.