Edward C. Halbach, Jr. on Income Taxation of Estates, Trusts, and Beneficiaries PDF Download
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Author: Edward C. Halbach
Publisher:
ISBN:
Category : Inheritance and transfer tax
Languages : en
Pages : 259
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Book Description
Author: Edward C. Halbach
Publisher:
ISBN:
Category : Inheritance and transfer tax
Languages : en
Pages : 259
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Book Description
Author: Edward C. Halbach
Publisher:
ISBN:
Category : Decedents' estates
Languages : en
Pages : 280
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Book Description
Author: GRAYSON M.P. MCCOUCH
Publisher: West Academic Publishing
ISBN: 9781685616434
Category :
Languages : en
Pages : 0
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Book Description
This volume can serve either as a course supplement or as a refresher for practicing lawyers. It provides a 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.
Author: Edward C. Halback
Publisher:
ISBN:
Category : Decedents' estates
Languages : en
Pages : 259
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Book Description
Author: Mark L. Ascher
Publisher:
ISBN:
Category : Business & Economics
Languages : en
Pages : 552
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Book Description
To view the 2018 supplement, click here. Federal Income Taxation of Trusts and Estates: Cases, Problems, and Materials examines the income taxation of estates and trusts, estate and trust beneficiaries, and trust settlors; its emphasis is on the provisions of "Subchapter J"--the relevant portion of the Internal Revenue Code (sections 641 through 692)--and its first priority is to give readers an understanding of those provisions and how they work. The book takes four distinct, but integrated, approaches. At the beginning of each section, Ascher and Danforth present assignments of carefully selected provisions of the Internal Revenue Code and Treasury Regulations. Following are one or more precedents (cases or rulings) dealing with the topic at hand, accompanied by textual material that amplifies the topic by further analysis of the primary precedents, presentation of other precedents, or discussion of subsequent developments. Finally, numerous problems, where appropriate, allow the reader to apply the material to common fact patterns. The third edition brings the book completely up to date, and includes all relevant developments since the preparation of the second edition. Among the many important additions are the decision of the United States Supreme Court in Knight v. Commissioner, which just this year held that investment advisory fees paid by a trustee are subject to the 2% haircut under section 67; Mattie K. Carter Trust v. United States, in which the United States District Court for the Northern District of Texas held that it is not merely the activities of the trustee, but also those of the trustee's employees, that count toward the material participation requirement under the passive activity rules of section 469; and full incorporation of the trust accounting income regulations recently finalized by the Treasury. The third edition includes a number of new or revised problems, and it trims some materials relating to estate planning techniques that are now obsolete.
Author: Jeffrey N. Pennell
Publisher:
ISBN:
Category : Law
Languages : en
Pages : 518
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Book Description
Author: M. Carr Ferguson
Publisher: Panel Pub
ISBN: 9780735500167
Category : Law
Languages : en
Pages : 1018
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Book Description
When you share responsibility for planning & reporting income taxes relating to the transmission of wealth, you can depend implicitly on this often-cited resource. The authors give you easy-to-follow advice on achieving the most favorable tax consequences, as well as informed analysis of current IRS positions & trends for the future. You'll find incomparably detailed transactional analysis of all these matters & more including: Preparing the decedent's final return Income & deduction in respect of a decedent Problems arising from partnership interests of the decedent Characterization of amounts in distributable net income (DNI) Ways to maximize the distribution deduction, with analysis of the latest cases. How the charitable deductions affects DNI Mandatory & discretionary distributions The throwback rule Grantor trusts Split-interest charitable trusts Intersectiion of passive activity rules with Subchapter J. Of special value is the in-depth discussion of the executori's personal liability for the decedent's or estate's taxes, with authoritative guidance on the steps you should take to maximize, shift, or terminate it.
Author: Mark L. Ascher
Publisher:
ISBN: 9780808033783
Category :
Languages : en
Pages : 456
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Book Description
Author: John L. Peschel
Publisher: Warren Gorham & Lamont
ISBN:
Category : Law
Languages : en
Pages : 228
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Book Description
Author: Edward C. Halbach
Publisher:
ISBN:
Category : Decedents' estates
Languages : en
Pages : 126
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Book Description
