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Blattmachr on Income Taxation of Estates and Trusts Looseleaf 15th Edition

Blattmachr on Income Taxation of Estates and Trusts Looseleaf 15th Edition

Author: Jonathan G. Blattmachr; F. Ladson Boyle
Publisher: Practising Law Institute Subs
ISBN: 9781402409769
Format: Loose-leaf
Jurisdiction: U.S. ? Disclaimer:
Countri(es) stated herein are used as reference only

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PLI’s Blattmachr on Income Taxation of Estates and Trusts offers the most comprehensive treatment of how the I.R.C. taxes estates and trusts in light of recent legislative, regulatory, and judicial developments.

You will find vital information on how income in respect of a decedent is taxed; a decedent’s final return; the taxation of foreign trusts, simple and complex trusts, and charitable lead trusts; income tax issues that must be addressed when using revocable trusts as an estate planning vehicle; and the taxation of estates and trusts as S corporation shareholders.

Written by authorities with more than 70 years of combined experience in the field, Blattmachr on Income Taxation of Estates and Trusts shows you how to qualify for income tax deductions for federal estate taxes attributable to the right to the IRD; tax depreciation and depletion deductions for property held by an estate or trust; income tax deductions for net operating losses for estates and trusts; and income tax deductions related to qualified production activities income.

Updated annually or as needed, Blattmachr on Income Taxation of Estates and Trusts is an indispensable resource for estate and tax planners, accountants, and general practitioners involved in estate and tax planning.

Preface to the Fifteenth Edition

Chapter 1: Types of Trusts

Chapter 2: Decendent's Final Return and Income in Respect of a Decedent

Chapter 3: Ordinary Trusts; Estates in the Process of Administration

Chapter 4: Grantor Trusts

Chapter 5: Foreign Trusts

Chapter 6: Special Trusts

Chapter 7: Trusts As S Corporation Shareholders

Chapter 8: Certain Income Tax Effects of Using Revocable Trusts

Chapter 9: The Audit Program of the Internal Revenue Service of Fiduciary Income Tax Returns

Chapter 10: Appendix A: Internal Revenue Code Sections 641-691

Chapter 11: Appendix B: Subchapter J Treasury Regulations