Federal Income Taxation of Trusts and Estates 2002 Supplement PDF Download
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Author: Mark L. Ascher
Publisher:
ISBN: 9780890896501
Category :
Languages : en
Pages :
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Book Description
Author: Mark L. Ascher
Publisher:
ISBN: 9780890896501
Category :
Languages : en
Pages :
Get Book Here
Book Description
Author: Mark L. Ascher
Publisher:
ISBN: 9781594605253
Category :
Languages : en
Pages : 0
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Book Description
This 2008 Supplement (available in December 2007) updates the second edition of the casebook, Federal Income Taxation of Trusts and Estates.
Author: Mark L. Ascher
Publisher:
ISBN:
Category : Inheritance and transfer tax
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: Mark L. Ascher
Publisher:
ISBN: 9780890894156
Category :
Languages : en
Pages :
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Book Description
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: Norman H. Lane
Publisher: Warren Gorham & Lamont
ISBN:
Category : Decedents' estates
Languages : en
Pages : 400
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Book Description
Author: Mark L. Ascher
Publisher:
ISBN: 9780808036678
Category : Reference
Languages : en
Pages :
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Book Description
Author: M. Carr Ferguson
Publisher:
ISBN:
Category : Decedents' estates
Languages : en
Pages : 175
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Book Description
Author: Grayson M. P. McCouch
Publisher:
ISBN: 9781647081201
Category : Decedents' estates
Languages : en
Pages :
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Book 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."--
Author: Norman H. Lane
Publisher:
ISBN: 9780791303542
Category : Estate planning
Languages : en
Pages :
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Book Description
Author: Mark L. Asher
Publisher:
ISBN: 9780808013020
Category :
Languages : en
Pages : 1100
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Book Description
Federal Income Taxation of Estates, Trusts, & Beneficiaries provides step-by-step guidance for dealing with the problems of preparation of the decedent's final return, characterization of income in respect of a decendent, computation of distributable net income (DNI), the interaction of the system of taxation of trusts and estates and the passive activity rules, the grantor trust rules, and the rules relating to split interest charitable trusts.
