Blattmachr on income taxation of estates and trusts
Practising Law Institute, Dec 13, 2007 - Law - 953 pages
Blattmachr on Income Taxation of Estates and Trusts offers today's most comprehensive treatment of how the I.R.C. taxes estates and trusts in light of recent legislative, regulatory, and judicial developments.
73 pages matching trust instrument in this book
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Decedents Final Return and Income in Respect of a Decedent
Ordinary Trusts Estates In the Process of Administration
12 other sections not shown
1ncome 2d Cir 6th Cir accounting income accumulation distribution allocated alternative minimum tax amount annuity apply basis Blattmachr capital gains charitable deduction charitable remainder trust cited Code Comm'r corpus court death decedent decedent's estate deemed determined discussion distributable net income elective share entitled ESBT estate or trust estate tax example expenses fiduciary filed foreign trust gift gift tax governing instrument grantor trust rules grantor trust status grantor's spouse gross income held included income beneficiary income tax interest marital National Office Technical Office Technical Advice ordinary income owner paid payment portion precedent Priv Private Letter Ruling pursuant QSST qualified regulations provide Revenue Ruling revocable trust rule of section section 678 separate share shareholder simple trust supra note tax return taxable income taxation taxpayer Technical Advice Memorandum termination tion transfer Treas Treasury Regulations section treated trust income trust instrument U.S. person unitrust