Federal Income Taxation of Trusts and Estates Cases, Problems, and Materials

Name: Federal Income Taxation of Trusts and Estates Cases, Problems, and Materials
Price: 15.07 USD
Availability: InStock
ISBN: 9781594605642

ISBN-10: 1594605645

ISBN-13: 9781594605642

Edition: 3rd 2008

Authors: Mark Ascher, Robert Danforth

List price: $73.00

30 day, 100% satisfaction guarantee!

Marketplace

3 new & used from $15.07

what's this?

Rush Rewards U
Members Receive:

You have reached 400 XP and carrot coins. That is the daily max!

Description:

Federal Income Taxation of Trusts and Estates: Cases, Problems, and Materials examines the income taxation of estates and trusts, estate and trust beneficiaries, and trust settlors; its emphasis is on the provisions of Subchapter Jthe relevant portion of the Internal Revenue Code (sections 641 through 692)and its first priority is to give readers an understanding of those provisions and how they work. The book takes four distinct, but integrated, approaches. At the beginning of each section, Ascher and Danforth present assignments of carefully selected provisions of the Internal Revenue Code and Treasury Regulations. Following are one or more precedents (cases or rulings) dealing with the…

Book details

List price: $73.00
Edition: 3rd
Copyright year: 2008
Publisher: Carolina Academic Press
Binding: Hardcover
Pages: 497
Size: 7.00" wide x 10.00" long x 1.25" tall
Weight: 2.398
Language: English



Entities subject to income taxation under Subchapter 1


The entity as taxpayer : basic principles of income taxation under Subchapter 1


The entity as conduit : allocating the tax between the entity and its beneficiaries


The entity ignored


Manipulation of entities : the availability of artificial taxpayers under Subchapter 1


Income in respect of a decedent


Appendix


Index