McCouch's Federal Income Taxation of Estates, Trusts, and Beneficiaries in a Nutshell, 2d

Imprint
West Academic Publishing
ISBN-13
9781684674534
Primary Subject
Tax-Estate And Gift
Format
Softbound
Copyright
2020
Series
Nutshells
Softbound - New, softbound print book.

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.