46 pages matching foreign trust in this book
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The Decedents Final Income Tax Return
Income in Respect of a Decedent
31 other sections not shown
accumulation distribution annual exclusion annuity trust Applicable Fraction apply bequest bypass trust capital gains charitable remainder trust computation corpus Death Tax decedent decedent's death determined Direct Skip donor election estate or trust Example executor fair market value federal estate tax fiduciary foreign trust generation-skipping transfer generation-skipping transfer tax gift tax governing instrument grandchild grantor trust gross income GST Exemption GST tax included Inclusion Ratio income in respect income interest income tax installment irrevocable IRS Letter Ruling marital Non-Skip Person ordinary income paid payment Private Letter Rulings provides QTIP Qualified Plan received remainder interest remainderman Section 679 Settlor simple trust Skip Person spouse's surviving spouse tax charitable deduction tax purposes tax rate Taxable Distribution taxable income Taxable Termination throwback rule Transferor treated trust income trust instrument trust property U.S. beneficiaries U.S. citizen U.S. grantor U.S. person