Federal Income Taxation of Trusts and Estates Cases, Problems, and Materials - Fifth Edition - Mark L. Ascher cover
Carolina Academic Press Casebook Series

Taxation · Fifth Edition

Federal Income Taxation of Trusts and Estates Cases, Problems, and Materials - Fifth Edition - Mark L. Ascher

ISBN
9781531035280
Publisher
Carolina Academic Press
Edition
Fifth Edition
Condition
$89.99 for the Spring 2027 semester · prepaid return label included

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Federal Income Taxation of Trusts and Estates Cases, Problems, and Materials Fifth Edition Mark L. Ascher

ISBN: 9781531035280

Federal Income Taxation of Trusts and Estates: Cases, Problems, and Materials provides a detailed examination of the federal income tax treatment of estates, trusts, their beneficiaries, and trust settlors. The book focuses primarily on Subchapter J of the Internal Revenue Code, Sections 641 through 692, with the goal of helping readers understand these provisions and how they operate in practice.

The fifth edition has been thoroughly updated to incorporate all significant legal developments since the publication of the previous edition. It also expands the explanatory notes throughout the book to address changes and developments from the past decade. A major addition is an entirely new chapter on fiduciary accounting income, an important concept in calculating an estate or trust’s distribution deduction and in the entity’s everyday administration.

Federal Income Taxation of Trusts and Estates Cases, Problems, and Materials 2026 Fifth Edition Mark L. Ascher
ISBN: 9781531035280, 978-1531035280, 978-1-5310-3528-0, 978-1-53103-528-0

Mark L. Ascher

Robert T. Danforth

Justin T. Miller