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McCouch's Federal Income Taxation of Estates, Trusts, and Beneficiaries in a Nutshell, 3d

Imprint
Ƶapp Publishing
ISBN-13
9798887863092
Primary Subject
Tax-Estate And Gift
Format
eBook
Copyright
2023
Series
Nutshells
Publication Date
04/24/2023
eBook - Lifetime digital access to the eBook, with the ability to highlight and take notes.

Description

This volume can serve either as a course supplement or as a refresher for practicing lawyers. It provides a clear and accessible explanation of the federal income taxation of estates, trusts, and beneficiaries, focusing on key provisions of the Code and regulations as well as judicial decisions and administrative rulings. Numerous examples illustrate practical applications of the relevant rules. Topical coverage includes the decedent’s final income tax return; income in respect of a decedent; classification of estates and trusts; distributable net income; simple and complex trusts; distributions; grantor trusts; charitable trusts; and foreign trusts.