What people are saying - Write a review
We haven't found any reviews in the usual places.
Table of Cases
Table of Regulations
Table of Letter Rulings
16 other sections not shown
accumulated income accumulation distribution adjustment allocable to corpus amount of income annuity apply attributable basis benefit bequest capital gains capital loss Casebook cash charitable remainder trust Commissioner computed corporation Court credited decedent decedent's death deduction under section determined distributable net income distributed currently dividends entitled estate or trust estate tax example excess executor exempt expenses extent fair market value fiduciary accounting governing instrument grantor trust grantor's spouse gross estate gross income included income beneficiary income in respect income tax items of income marital deduction ordinary income owner paragraph payable payment person petitioner portion preceding taxable principal prior provides recipient residuary residuary estate Revenue Ruling right to receive section 691 simple trust specific subchapter subparagraph subpart tax purposes tax-exempt interest taxable income taxes imposed taxpayer termination tion transfer Treasury Regulation section treated trust corpus trust income trust instrument undistributed unitrust