Guidelines for the Prudent Fiduciary, 1973 |
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adjusted administration expenses aff'd agreement allocated amount annuity apply apportionment assets Attorneys B's basis beneficiary's basis capital gains cash ciary claims community property corporation Course Handbook date of death death taxes decedent decedent's death decedent's estate depreciation determined disclaimer disposition Distributable Net Income distributed to beneficiaries distribution rules dividends domicile election employee EPTL erty estate distributions estate tax return estate's basis estates and beneficiaries executor exercise fair market value federal estate tax fees fiduciary accounting filed gain or loss Gift Tax gross estate gross income income tax Income Tax Consequences income tax return installment interest legatees marital deduction option price ordinary income paid payable payment pecuniary Practising Law Institute principal probate prop purchase real estate received redemption residuary restricted stock SCHEDULE specific bequest statute Subchapter Tax accounting taxable income tion transfer Trust accounting Trust law Uniform Probate Code widow