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Estate Inception as a Separate
The Distribution Rules
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2d Cir 5th Cir accumulated income agreement alimony allocated annual annuity amount annuity trust apply beneficiary benefit bequest Bull capital gain capital losses cash charitable deduction charitable remainder trust Code Comm'r Commissioner computed corpus decedent decedent's decree deemed determined distribution rules divorce estate distributions estate tax executor exempt fair market value Federal tax ficiary fiduciary final return funds gift tax governing instrument grantor gross estate gross income husband income tax installment inter vivos trust IRC Sec joint return lease marital obligation ordinary income paid payable payments period premiums prior provisions pursuant qualify received recipient regulations remainderman rental reversionary interest Section specific Subchapter supra surviving spouse tax purposes taxable income taxation taxpayer term capital gain termination testamentary testamentary trust throwback rule tier tion transfer trust assets trust income unitrust amount USTC valuation wife