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104 Elements of a Trust or Estate
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accumulation distribution adjusted administration allocated allowed amount annuity apply assets bequest capital gains charitable deduction Code Commissioner corporation stock corpus death decedent decedent's deemed depreciation determined distributable net income distribution deduction dividends election elective share entity ESBT estate or trust estate tax estate's EXAMPLE executor exemption expenses fair market value fiduciary filed foreign trust fund gift tax gross income GST tax income beneficiary investment liability loss marital nonresident ordinary income owner paid partnership interest passive activity passive income payment percent principal prior Priv private letter ruling QSST qualified received regulations result Revised UPIA separate share settlor shareholder simple trust subchapter tax basis tax-exempt taxable income taxation taxpayer termination testamentary trust transfer treated treatment trust accounting income trust income trust instrument trust or estate trustee's unitrust