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Federal Income Taxation of Estates, Trusts, and Beneficiaries in a Nutshell, Paperback / softback Book

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

Part of the Nutshell Series series

Paperback / softback

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.

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