While many fiduciaries and professionals share responsibility for wealth planning or reporting the income taxes relating to transfer 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 decedent s 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.
Authors
Carr Ferguson
Additional Info
- Publisher: CCH, Inc.
- Format: Ring-bound
- ISBN: 9780735500167
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