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Federal Income Taxation of Estates, Trusts, and Beneficiaries in a Nutshell (Nutshells)

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Federal Income Taxation of Estates, Trusts, and Beneficiaries in a Nutshell (Nutshells)

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 decedentâ€™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.
Country USA
Manufacturer West Academic Publishing
Binding Paperback
ReleaseDate 2017-07-18
UnitCount 1
EANs 9781634603096

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