Federal Income Taxation of Estates Trusts and Beneficiaries in a Nutshell 1st edition by Grayson McCouch ISBN B073BB7TK1 978-1640201798
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ISBN 10: B073BB7TK1
ISBN 13: 978-1640201798
Author: Grayson McCouch
Federal Income Taxation of Estates Trusts and Beneficiaries in a Nutshell 1st Table of contents:
Chapter 1 Overview
§ 1.1 Introduction
§ 1.2 Income Tax Treatment of Gifts and Bequests
§ 1.3 Distributions from Estate or Trust to Beneficiaries
§ 1.4 Trust Income Attributed to Grantor
§ 1.5 Gift and Estate Taxes
§ 1.6 State Fiduciary Income Taxes
§ 1.7 Supplementary Reading
Chapter 2 Decedent’s Final Income Tax Return
§ 2.1 Filing and Payment
§ 2.2 Items Reported on the Final Return
§ 2.3 Joint Return
§ 2.4 Fiduciary Liability
Chapter 3 Income in Respect of a Decedent
§ 3.1 Overview
§ 3.2 Income in Respect of a Decedent
§ 3.3 Amount, Character, and Timing of Includible Items
§ 3.4 Deductions in Respect of a Decedent
§ 3.5 Deduction for Estate Tax
Chapter 4 Income Tax Classification of Estates and Trusts
§ 4.1 Overview
§ 4.2 Estates
§ 4.3 Trusts
§ 4.4 Qualified Revocable Trusts
§ 4.5 Duration of Estate or Trust
Chapter 5 Taxable Income of Estates and Trusts
§ 5.1 Overview
§ 5.2 Reporting
§ 5.3 Exemption and Tax Rates
§ 5.4 Multiple Trusts
§ 5.5 Administration Expenses
§ 5.6 Charitable Contributions
§ 5.7 Losses
§ 5.8 Depreciation, Depletion, and Amortization
§ 5.9 Double Deductions
Chapter 6 Distributable Net Income
§ 6.1 Overview
§ 6.2 General Definition
§ 6.3 Capital Gains
§ 6.4 Extraordinary Dividends and Taxable Stock Dividends
§ 6.5 Tax-Exempt Interest
§ 6.6 Charitable Contributions
§ 6.7 Net Investment Income
Chapter 7 Distributions
§ 7.1 Overview
§ 7.2 Fiduciary Accounting Income
§ 7.3 Simple Trusts
§ 7.4 Estates and Complex Trusts
§ 7.5 Separate Shares
§ 7.6 Nontaxable Distributions
§ 7.7 Distributions in Kind
§ 7.8 Timing of Beneficiary’s Inclusion
§ 7.9 Illustrative Computations
Chapter 8 Grantor Trusts
§ 8.1 Overview
§ 8.2 Grantor or Other Deemed Owner
§ 8.3 Portion of a Trust
§ 8.4 Consequences of Deemed Ownership
§ 8.5 Reporting Requirements
§ 8.6 Adverse, Related, and Subordinate Parties
§ 8.7 Reversionary Interests
§ 8.8 Power to Revoke
§ 8.9 Income for Grantor’s Benefit
§ 8.10 Powers to Control Beneficial Enjoyment
§ 8.11 Administrative Powers
§ 8.12 Owner Other than Grantor
Chapter 9 Charitable Trusts
§ 9.1 Overview
§ 9.2 Charitable Remainder Trusts
§ 9.3 Pooled Income Funds
§ 9.4 Charitable Lead Trusts
Chapter 10 Foreign Trusts
§ 10.1 Overview
§ 10.2 Foreign Trust
§ 10.3 U.S. Grantor as Deemed Owner : § 679
§ 10.4 Foreign Grantor as Deemed Owner : § 672(f)
§ 10.5 Nongrantor Foreign Trusts
§ 10.6 Deemed Sale on Transfer to Foreign Trust
§ 10.7 Reporting
Chapter 11 Throwback Rules
§ 11.1 Overview
§ 11.2 Defined Terms
§ 11.3 Deemed Distributions
§ 11.4 Computation of Additional Tax
§ 11.5 Interest Charge
§ 11.6 Interaction with Grantor Trust Rules
Chapter 12 Specially Treated Trusts
§ 12.1 Electing Small Business Trusts
§ 12.2 Alimony Trusts
§ 12.3 Qualified Funeral Trusts
§ 12.4 Cemetery Perpetual Care Funds
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