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

McCouch, Grayson

ISBN 10: 1685616437 / ISBN 13: 9781685616434

Edité par West Academic Publishing (edition 3), 2023

It's a well-cared-for item that has seen limited use. The item may show minor signs of wear. All the text is legible, with all pages included. It may have slight markings and/or highlighting. N° de réf. du vendeur 1685616437-8-1

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.

Détails bibliographiques

Titre : Federal Income Taxation of Estates, Trusts, ...
Éditeur : West Academic Publishing (edition 3)
Date d'édition : 2023
Reliure : Paperback
Etat : Very Good
Edition : 3.