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

This comprehensive guide provides expert commentary on federal income taxation of estates, trusts, and beneficiaries, including the decedent’s final income tax return.

It covers 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.

Additionally, it covers basic income, gift and estate tax concepts, accumulation distributions, and specially treated trusts.

This guide is perfect for members of the bar looking to refresh their knowledge or as a supplement for students in a course.