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Income Taxation of Estates and Trusts

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Income Taxation of Estates and Trusts

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    Available in PDF Format | Income Taxation of Estates and Trusts.pdf | Unknown
    Jonathan G. Blattmachr
Income Taxation of Estates and Trusts cuts an intimidating mountain of federal regulations down to size, helping you to see clearly what is essential to the wealth of your clients and the health of your practice. Take advantage of all tax-saving opportunities. Income Taxation of Estates and Trusts shows you why: - The major planning benefit of a charitable remainder trust is its tax exemption. - Distributions of corpus are exempt from taxability and not subject to the Code's two-tier system of priority of taxability. - A trust whose distributions are discretionary or irregular can minimize beneficiaries' taxes--even if the income was distributed frequently. - Some trust distributions are exempt from accumulation distribution--and hence from the throwback rule's effects. - Multiple trusts can be used to reduce taxes upon accumulated trust income. - Closely defined real estate investment trusts can be free of the double tax on a corporation's distributed profits. - Income of a qualified domestic small business corporation is attributed to shareholders and is not taxed to the corporation. - Postmortem tax effects are more favorable when property passes by will than by revocable trust.  
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PDF
Required Software Any PDF Reader, Apple Preview
Supported Devices Windows PC/PocketPC, Mac OS, Linux OS, Apple iPhone/iPod Touch.
# of Devices Unlimited
Flowing Text / Pages Pages
Printable? Yes

Book details

  • PDF | 392 pages
  • Jonathan G. Blattmachr
  • Practising Law Institute
  • Unknown
  • 2
  • Reference
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