Federal Income Taxation of Estates and Trusts (3d ed. 2001, Supp. 2019)

Federal Income Taxation of Estates and Trusts (3d ed. 2001, Supp. 2019)

Description

For more than two decades WG&L's Federal Income Taxation of Estates and Trusts, Third Edition, has been the definitive resource for lawyers, accountants, financial advisers, trust officers, and others who plan for and comply with the special income tax rules that apply to estates and trusts. With detailed, comprehensive, and practical guidance, the Treatise provides:

  • Advice about computing the taxable income and tax liability of estates and trusts
  • Coverage of the allocation of the tax burden between estates and trusts and their beneficiaries
  • Differences between so-called simple and complex trusts
  • Explanation of the taxation of foreign situs trusts
  • Professional guidance about so-called grantor trusts (trusts that are treated as alter egos of their grantors)
  • In-depth examination of tax rules covering the administration of charitable trusts, including charitable lead trusts and charitable remainder trusts
  • Professional guidance about the planning and administration of numerous special-purpose trusts, including trusts designed to hold Subchapter S stock, non-exempt employee benefit trusts, grantor retained annuity trusts, and qualified personal residence trusts
  • Complete coverage about planning for and managing income in respect of a decedent (IRD)
  • Numerous examples that apply complex tax rules to real life situations
  • Frequent supplementation that gives subscribers the most current guidance and strategies involving estate and trust law

ISBN

9780791350393

Publication Date

2001

Publisher

Thomson Reuters/WG&L

Disciplines

Estates and Trusts | Law | Taxation-Federal | Taxation-Federal Estate and Gift | Tax Law

Federal Income Taxation of Estates and Trusts (3d ed. 2001, Supp. 2019)

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