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

Introduction to U.S. federal income taxation of estates, trusts, and beneficiaries, for students, practitioners, and professors. This...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.-- Decedent's Final Income Tax Return -- Income In Respect Of A Decedent -- Income Tax Classification Of Estates And Trusts -- Taxable Income Of Estates And Trusts -- Distributable Net Income -- Distributions -- Grantor Trusts -- Charitable Trusts -- Foreign Trusts -- Throwback Rules -- Specially Treated Trusts. Grayson M.p. Mccouch. Includes Index. "This ... 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."-- Provided by publisher 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.