Federal Income Taxation of Estates, Trusts, and Beneficiaries in a Nutshell - Couverture souple

McCouch, Grayson M.P.

 
9781685616434: Federal Income Taxation of Estates, Trusts, and Beneficiaries in a Nutshell
Couverture souple
ISBN 10 : 1685616437 ISBN 13 : 9781685616434
Editeur : West Academic Press, 2023

Synopsis

This volume can serve either as a course supplement or as a refresher for practicing lawyers. It provides an clear and accessible explanation of the federal income taxation of estates, trusts, and beneficiaries, focusing on key provisions of the Code and regulations as well as judicial decisions and administrative rulings. Numerous examples illustrate practical applications of the relevant rules. Topical coverage includes the decedent's final income tax return; income in respect of a decedent; classification of estates and trusts; distributable net income; simple and complex trusts; distributions; grantor trusts; charitable trusts; and foreign trusts.

Les informations fournies dans la section « Synopsis » peuvent faire référence à une autre édition de ce titre.

Éditeur
West Academic Press
Date d'édition
2023
Langue
anglais
ISBN 10 
1685616437
ISBN 13 
9781685616434
Reliure
Broché
Numéro d'édition
3
Nombre de pages
492
Coordonnées du fabricant
non disponible
Personne responsable
non disponible