Federal income taxation of estates, trusts, and beneficiaries in a nutshell / Grayson M.P. McCouch.
Publisher's description: 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 decedent&...
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| Main Author: | |
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| Other title: | Federal income taxation of estates, trusts, and beneficiaries. |
| Format: | Book |
| Language: | English |
| Published: |
St. Paul, MN :
West Academic Publishing,
[2017]
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| Series: | Nutshell series.
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| Subjects: |
MARC
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| 090 | |a KF6585 |b .M33 2017 | ||
| 100 | 1 | |a McCouch, Grayson M. P., |e author. | |
| 245 | 1 | 0 | |a Federal income taxation of estates, trusts, and beneficiaries in a nutshell / |c Grayson M.P. McCouch. |
| 246 | 1 | 8 | |a Federal income taxation of estates, trusts, and beneficiaries. |
| 264 | 1 | |a St. Paul, MN : |b West Academic Publishing, |c [2017] | |
| 264 | 4 | |c ©2017. | |
| 300 | |a xii, 435 pages ; |c 19 cm. | ||
| 336 | |a text |b txt |2 rdacontent. | ||
| 337 | |a unmediated |b n |2 rdamedia. | ||
| 338 | |a volume |b nc |2 rdacarrier. | ||
| 490 | 1 | |a Nutshell series. | |
| 500 | |a Includes index. | ||
| 505 | 0 | 0 | |t Decedent's final income tax return -- |t Income in respect of a decedent -- |t Income tax classification of estates and trusts -- |t Taxable income of estates and trusts -- |t Distributable net income -- |t Distributions -- |t Grantor trusts -- |t Charitable trusts -- |t Foreign trusts -- |t Throwback rules -- |t Specially treated trusts. |
| 520 | |a Publisher's description: 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 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. | ||
| 650 | 0 | |a Decedents' estates |x Taxation |z United States. | |
| 650 | 0 | |a Trusts and trustees |x Taxation |z United States. | |
| 650 | 0 | |a Estate planning |z United States. | |
| 650 | 7 | |a Decedents' estates |x Taxation. |2 fast |0 (OCoLC)fst00888934. | |
| 650 | 7 | |a Estate planning. |2 fast |0 (OCoLC)fst00915490. | |
| 650 | 7 | |a Trusts and trustees |x Taxation. |2 fast |0 (OCoLC)fst01158213. | |
| 651 | 7 | |a United States. |2 fast |0 (OCoLC)fst01204155. | |
| 655 | 7 | |a Study aids. |2 gtlm. | |
| 655 | 7 | |a Study guides. |2 lcgft. | |
| 655 | 7 | |a Study guides. |2 fast |0 (OCoLC)fst01423888. | |
| 830 | 0 | |a Nutshell series. | |
| 902 | |a 220801 | ||
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| 952 | f | f | |p Can circulate |a University of Colorado Boulder |b Law Campus |c Law |d Law Library - Stacks 1st floor |e KF6585 .M33 2017 |h Library of Congress classification |i book |m U182004979154 |n 1 |