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: |
Table of Contents:
- Decedent's final income tax return
- Income in respect of a decedent
- Income tax classification of estates and trusts
- Taxable income of estates and trusts
- Distributable net income
- Distributions
- Grantor trusts
- Charitable trusts
- Foreign trusts
- Throwback rules
- Specially treated trusts.