Federal Taxation of Trusts, Grantors, and Beneficiaries - read free eBook in online reader or directly download on the web page. Select files or add your book in reader. Download and read online ebook Federal Taxation of Trusts, Grantors, and Beneficiaries write by John L. Peschel. This book was released on 1989. Federal Taxation of Trusts, Grantors, and Beneficiaries available in PDF, EPUB and Kindle.
Federal Income Taxation of Trusts and Estates
Federal Income Taxation of Trusts and Estates - read free eBook in online reader or directly download on the web page. Select files or add your book in reader. Download and read online ebook Federal Income Taxation of Trusts and Estates write by Mark L. Ascher. This book was released on 1996. Federal Income Taxation of Trusts and Estates available in PDF, EPUB and Kindle.
Federal Income Taxation of Estates, Trusts, and Beneficiaries in a Nutshell
Federal Income Taxation of Estates, Trusts, and Beneficiaries in a Nutshell - read free eBook in online reader or directly download on the web page. Select files or add your book in reader. Download and read online ebook Federal Income Taxation of Estates, Trusts, and Beneficiaries in a Nutshell write by GRAYSON M.P. MCCOUCH. This book was released on 2020-03-09. Federal Income Taxation of Estates, Trusts, and Beneficiaries in a Nutshell available in PDF, EPUB and Kindle. 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.
Federal Taxes on Gratuitous Transfers
Federal Taxes on Gratuitous Transfers - read free eBook in online reader or directly download on the web page. Select files or add your book in reader. Download and read online ebook Federal Taxes on Gratuitous Transfers write by Joseph M. Dodge. This book was released on 2014-12-09. Federal Taxes on Gratuitous Transfers available in PDF, EPUB and Kindle. This book deals with the federal income tax as it bears on gratuitous transfers and with the federal wealth transfer taxes. The federal wealth transfer taxes presently consist of a partially unified estate and gift tax and a generation-skipping tax. The federal transfer tax system is separate and apart from the federal income tax. Features: Emphasis on text, statutes, and regulations, rather than cases (especially cases that involve routine application of law to facts) "Building block" organization (simple to complex estates), rather than segmented organization according to Code sections. Extensive use of questions and problems to aid students High-profile authorship in Joseph M. Dodge (a highly regarded tax specialist), Wendy C. Gerzog, and Bridget J. Crawford (both well-established in the field) The book reconstitutes the Estate and Gift tax course from the ground up in light of modern estates practice. For example, special valuation rules are treated as basic, as opposed to being just "tacked on" as other books treat them. More emphasis on valuation and use of FLPs than in other books. Valuation is introduced early on and integrated with other material Integration of related income tax materials, including income taxation of estates and trusts Relation of tax doctrine to tax planning strategies Focus on doctrine that influences the practice of estate and trust law, rather than doctrine for its own sake Reference to state law (including recent developments) as it bears on transfer tax issues, with full coverage of issues raised by community property systems
The Income Taxation of Trusts and Estates
The Income Taxation of Trusts and Estates - read free eBook in online reader or directly download on the web page. Select files or add your book in reader. Download and read online ebook The Income Taxation of Trusts and Estates write by Jay Soled. This book was released on 2023-08-31. The Income Taxation of Trusts and Estates available in PDF, EPUB and Kindle. 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.
