Income Taxation of Estates and Trusts
E-Book, Englisch, 240 Seiten, E-Book
Reihe: AICPA
ISBN: 978-1-119-76396-3
Verlag: John Wiley & Sons
Format: PDF
Kopierschutz: Adobe DRM (»Systemvoraussetzungen)
Key topics covered include:
* How are trusts and estates taxed under the internal revenue code?
* What is a trust? What is a "simple trust?" What is a "complex trust?"
* How is the "income" of a trust or estate defined for tax purposes?
* What are the ordinary deductions and credits allowed?
* How is the "deduction for distributions" to beneficiaries determined?
* How are trust and estate beneficiaries taxed?
* What is a "grantor trust" and how is it taxed?
* How to prepare Form 1041.