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Federal Income Taxation of Estates, Trusts, and Beneficiaries in a Nutshell. 不動産、信託、受益者の連邦所得税
・ISBN 978-1-63460-309-6 paper US$ 50.00
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| 著者・編者 | McCouch, Grayson, |
|---|---|
| シリーズ | Nutshell Series |
| 出版社 | (West, US) |
| 出版年月 | 2017 |
| ページ数 | 451 pp. |
| 言語 | ENG |
| ニュース番号 | ＜641-1224 641-P2790＞ |
解説
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.