How to Save Time and Taxes Preparing Fiduciary Income Tax Returns

How to Save Time and Taxes Preparing Fiduciary Income Tax Returns
ISBN-10
1579112420
ISBN-13
9781579112424
Category
Law
Pages
1607
Language
English
Published
2022-08-12
Publisher
LexisNexis
Authors
Stowell Rounds, Joseph J. O'Connell

Description

Comprehensive coverage of the federal income taxation of trusts and estates, with an item-by-item, line-by-line preparation guide to Federal Form 1041. Provides the background necessary for effective tax planning. • Taxable status of trusts and estates, filing requirements, income and deductions • Tax treatment of beneficiaries, including distributable net income (DNI), distributions in kind, and income in respect of a decedent (IRD) • Decedent's final return • Grantor trust rules • Alternative minimum tax as it applies to trusts, estates and beneficiaries • Examples and planning notes that highlight useful techniques and warn against pitfalls • Summary of each state's fiduciary income tax rules First published in 1969.

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