Guidelines for the Prudent FiduciaryJim McCord |
Contents
Domicile Residence | 1 |
Ascertaining Collecting and Recording | 20 |
250 | 38 |
Copyright | |
26 other sections not shown
Other editions - View all
Common terms and phrases
administration expenses agreement alternate valuation date amount appraisal assets attorney bank basis beneficiaries benefit bonds business interests capital gains tax cash cent CHAIRMAN PRICE claim commissions contemplation of death corporation Course Handbook date of death death taxes debts decedent dividends domicile election employee estate income Estate Planning estate tax purposes estate tax return example executor fair market value federal estate tax fees funds gift give going gross estate included income in respect income tax bracket income tax return insurance policy Internal Revenue Service investment kind legacy legatees marital deduction MILLER MORIARTY mortgage ordinary income paid PARKER partnership payable payment premiums probate problem profit-sharing plan prudent fiduciary question real property remainderman residuary residuary estate restricted stock revenue ruling SCHMERLER Section securities sell share SHAW small business statute stock option stockholders taxable THOMPSON tion transfer trust widow York