Understanding Estate, Gift & Fiduciary Income Tax ReturnsPractising Law Institute, 2001 - Estate planning |
Contents
Estates Fiduciary Income Tax Return Form 1041 | 21 |
F Final Tax Year | 29 |
F Postponing Payment of Estate Tax Attributable | 42 |
Copyright | |
19 other sections not shown
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Common terms and phrases
Add lines allocated allowed Alternative Minimum Tax annual exclusion applicable assets beneficiary benefit Capital Gains charitable column Commissioner court Cristofani Crummey decedent decedent's estate determined direct skip donee donor Enter the amount estate or trust estate tax return estate's executor expenses federal estate tax fiduciary filed future interest gain or loss generation-skipping transfer tax gift tax return grandchild grantor GST tax exemption included inclusion ratio income interest income tax income tax return instructions inter vivos Internal Revenue Service lapsing demand powers line 12 marital deduction minimum tax Multiply line NEBRASKA LAW REVIEW Paperwork Reduction Act partnership payment power of appointment present interest QTIP election qualified Revenue Ruling rule Schedule D Form skip person smaller of line spouse's substance over form Subtract line supra note surviving spouse tax purposes taxable termination taxpayer terminable interest transferor transfers subject Treas trust instrument valuation zero or less