Over the last half-century or so, taxation of fiduciary income has become increasingly complex. While many fiduciaries and professionals share responsibility for wealth planning or reporting the income taxes relating to transmission of wealth, there is little published to guide them through the maze of choices and problems they may encounter. Federal Income Taxation of Estates, Trusts, & Beneficiaries provides step-by-step guidance for dealing with the problems of preparation of the decedents final return, characterization of income in respect of a decedent, 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. As always, the update is designed to provide the reader with information that is timely and tailored to the needs of todays busy practitioner.
Product details
- Paperback | 456 pages
- 14 Jul 2017
- CCH Incorporated
- English
- 0808046381
- 9780808046387
Download Federal Income Taxation of Estates, Trusts & Beneficiaries (2017) (0808046381).pdf, available at ebookdownloadfree.co for free.
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