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.
| ISBN: | 9781684674534 |
| Publication date: | 28th February 2020 |
| Author: | Grayson M P McCouch |
| Publisher: | West Academic Publishing an imprint of West Academic |
| Format: | Paperback |
| Pagination: | 488 pages |
| Series: | Nutshell Series |
| Genres: |
Taxation and duties law |