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

Imprint
West Academic Publishing
ISBN-13
9781640201798
Primary Subject
Tax-Estate And Gift
Format
eBook
Copyright
2017
Series
Nutshells
eBook - Lifetime digital access to the eBook, with the ability to highlight and take notes.

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.