Thomson Tax & Accounting Education Series

Federal Income Taxation of Estates and Trusts, Third Edition w/current supp included Edited by Howard M. Zaritsky, Norman H. Lane Updated 2x/year. ISBN: 0-7913-5039-8 Product Code: FET0S

Federal Income Taxation of Estates and Trusts demonstrates best planning practices for all types of estates and trusts and offers guidance in preparing flawless estate and trust income tax returns.

This all-inclusive source of income tax rules for trusts, estates, beneficiaries and grantors features numerous practical examples and provides authoritative coverage of such topics as tax liability for simple and complex trusts, tax on accumulation distributions, trusts treated as separate taxable entities, foreign trusts and trusts owning S corporation stock, estates under probate, charitable trusts (including charitable remainder trusts and charitable lead trusts), in-kind distributions and more.

Table of Contents

Chapter 1: Trusts and Estates As Taxable Entities
Chapter 2: Computation of Taxable Income and Tax Liability
Chapter 3: Distributable Net Income
Chapter 4: Distributions Deduction: Allocating the Tax Burden
Chapter 5: Current Distributions: Tax Effects on Beneficiaries
Chapter 6: Taxation of Nongrantor Foreign Situs Trusts
Chapter 7: Taxation of Grantor and Controlled Trusts
Chapter 8: Effect of Reversionary Interest in Income and Corpus
Chapter 9: Powers to Revoke or Control Trust
Chapter 10: Retained Interests in Trust Income
Chapter 11: Effect of Administrative Powers
Chapter 12: Beneficiary-Controlled Trusts
Chapter 13: Foreign Trusts With U.S. Grantors and Beneficiaries
Chapter 14: Charitable Trusts
Chapter 15: Income in Respect of a Decedent
Chapter 16: Procedure, Administration, and Compliance
Chapter 17: Special Trusts
Chapter 18: Income Tax Problems of Estate Administration

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