Income Taxation of Trusts and Estates

Income Taxation of Trusts and Estates PDF Author: Alan S. Acker
Publisher:
ISBN: 9781617469855
Category : Trusts and trustees
Languages : en
Pages :

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Book Description
"... provides detailed coverage of the rules governing the income taxation of estates, trusts, and their beneficiaries"--Page iii.

Income Taxation of Trusts and Estates

Income Taxation of Trusts and Estates PDF Author: Alan S. Acker
Publisher:
ISBN: 9781617469855
Category : Trusts and trustees
Languages : en
Pages :

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Book Description
"... provides detailed coverage of the rules governing the income taxation of estates, trusts, and their beneficiaries"--Page iii.

The Income Taxation of Trusts and Estates

The Income Taxation of Trusts and Estates PDF Author: Jay Soled
Publisher:
ISBN: 9781531028084
Category :
Languages : en
Pages : 0

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Book Description
The world of Subchapter J is imbued with mystique and, many commentators would argue, is not readily discernable--at least until now. Five talented authors, each with a wealth of practical and theoretical expertise, have joined forces and authored a new textbook to make the income taxation of trusts and estates accessible to all. This book is specifically designed to be user-friendly and will help students seeking mastery of this area with a GPS of sorts that will help them navigate this challenging landscape. Rather than delving too deeply into case law (a common practice in other textbooks), it highlights general concepts and ideas, focusing intently on those techniques and procedures that twenty-first-century practitioners are employing today with their clients. In addition, each chapter offers a plethora of "real world" problems that students can solve and, with this knowledge base, commence practice. The Income Taxation of Trusts and Estates, Second Edition is divided into nine chapters and is designed for a three-credit tax course for both accounting and law students. In the second edition, the authors have added additional problems along with sample Form 1041s to make the course material both more manageable and practical for students. Furthermore, in this increasingly global world, there is now a chapter that addresses foreign trusts.

Federal Income Taxation of Estates and Trusts

Federal Income Taxation of Estates and Trusts PDF Author: Norman H. Lane
Publisher:
ISBN: 9780791300121
Category : Decedents' estates
Languages : en
Pages :

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Federal Income Taxation of Trusts and Estates

Federal Income Taxation of Trusts and Estates PDF Author: Mark L. Ascher
Publisher:
ISBN:
Category : Law
Languages : en
Pages : 564

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Book Description


Form 1041

Form 1041 PDF Author: Stephen Brooks
Publisher: John Wiley & Sons
ISBN: 1119763797
Category : Business & Economics
Languages : en
Pages : 240

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Book Description
Protect your clients' assets and shield their estates from increased taxation brought about by changing tax laws. This book can help you to understand the tax obligations of trusts and estates and how these obligations affect beneficiaries. It provides exercises and examples that reflect the calculation and allocation of taxable income and its presentation on the appropriate forms. In addition, you will also learn how to prepare federal Form 1041, US Income Tax Return for Estates and Trusts. Key topics covered include: How are trusts and estates taxed under the internal revenue code? What is a trust? What is a "simple trust?" What is a "complex trust?" How is the "income" of a trust or estate defined for tax purposes? What are the ordinary deductions and credits allowed? How is the "deduction for distributions" to beneficiaries determined? How are trust and estate beneficiaries taxed? What is a "grantor trust" and how is it taxed? How to prepare Form 1041.

Federal Taxation of Trusts, Grantors, and Beneficiaries

Federal Taxation of Trusts, Grantors, and Beneficiaries PDF Author: John L. Peschel
Publisher: Warren Gorham & Lamont
ISBN:
Category : Estate planning
Languages : en
Pages : 228

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Book Description


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

Federal Income Taxation of Estates, Trusts, and Beneficiaries in a Nutshell PDF Author: GRAYSON M.P. MCCOUCH
Publisher: West Academic Publishing
ISBN: 9781684674534
Category :
Languages : en
Pages : 488

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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.

Form 1041

Form 1041 PDF Author: Stephen Brooks
Publisher: John Wiley & Sons
ISBN: 1119763967
Category : Business & Economics
Languages : en
Pages : 240

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Book Description
Protect your clients' assets and shield their estates from increased taxation brought about by changing tax laws. This book can help you to understand the tax obligations of trusts and estates and how these obligations affect beneficiaries. It provides exercises and examples that reflect the calculation and allocation of taxable income and its presentation on the appropriate forms. In addition, you will also learn how to prepare federal Form 1041, US Income Tax Return for Estates and Trusts. Key topics covered include: How are trusts and estates taxed under the internal revenue code? What is a trust? What is a "simple trust?" What is a "complex trust?" How is the "income" of a trust or estate defined for tax purposes? What are the ordinary deductions and credits allowed? How is the "deduction for distributions" to beneficiaries determined? How are trust and estate beneficiaries taxed? What is a "grantor trust" and how is it taxed? How to prepare Form 1041.

Taxation of Estates, Gifts and Trusts

Taxation of Estates, Gifts and Trusts PDF Author: Regis W. Campfield
Publisher: West Academic Publishing
ISBN:
Category : Business & Economics
Languages : en
Pages : 1032

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Book Description


Federal Income Taxation of Estates and Trusts

Federal Income Taxation of Estates and Trusts PDF Author: Norman H. Lane
Publisher: Warren Gorham & Lamont
ISBN:
Category : Decedents' estates
Languages : en
Pages : 792

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Book Description