Federal Income Taxation of Estates, Trusts, and Beneficiaries in a Nutshell (Nutshells) cover
Nutshells Casebook Series

Nutshells

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

ISBN
9781685616434
Publisher
West Academic
$55.59 one-time purchase · 15% restocking fee on returns

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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.