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Blattmachr on Income Taxation of Estates and Trusts, 16th Ed

Jonathan Blattmachr, F Ladson Boyle

Edité par Practising Law Institute, United States, 2013
ISBN 10: 1402420617 / ISBN 13: 9781402420610
Neuf(s) / Loose-leaf / Quantité : 1
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Titre : Blattmachr on Income Taxation of Estates and...

Éditeur : Practising Law Institute, United States

Date d'édition : 2013

Reliure : Loose-leaf

Etat du livre : New

Edition : 16th.

Description :

Language: English . Brand New Book. PLI s Blattmachr on Income Taxation of Estates and Trusts offers today s most comprehensive treatment of how the I.R.C. taxes estates and trusts in light of recent legislative, regulatory, and judicial developments. You ll find vital information on how income in respect of a decedent is taxed; a decedent s final return; the taxation of foreign trusts, simple and complex trusts, and charitable lead trusts; income tax issues that must be addressed when using revocable trusts as an estate planning vehicle; and the taxation of estates and trusts as S corporation shareholders. Written by authorities with more than 70 years of combined experience in the field, Blattmachr on Income Taxation of Estates and Trusts shows you how to qualify for income tax deductions for federal estate taxes attributable to the right to the IRD; tax depreciation and depletion deductions for property held by an estate or trust; income tax deductions for net operating losses for estates and trusts; and income tax deductions related to qualified production activities income. Updated annually or as needed, Blattmachr on Income Taxation of Estates and Trusts is an indispensable resource for estate and tax planners, accountants, and general practitioners involved in estate and tax planning. N° de réf. du libraire ANB9781402420610

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