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Blattmachr on Income Taxation of Estates and Trusts Looseleaf 16th Edition

Blattmachr on Income Taxation of Estates and Trusts Looseleaf 16th Edition

Author: Jonathan G. Blattmachr; F. Ladson Boyle
Publisher: Practising Law Institute Subs
ISBN: 9781402420610

Previous Edition ISBN: 9781402409769
Format: Loose-leaf
Jurisdiction: U.S. ? Disclaimer:
Countri(es) stated herein are used as reference only

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Blattmachr on Income Taxation of Estates and Trusts offers today’s most comprehensive treatment of how the Internal Revenue Code taxes estates and trusts in light of recent legislative, regulatory, and judicial developments.

You’ll find vital information on:

how to accurately complete 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
how income in respect of a decedent is taxed, and
the taxation of estates and trusts as S corporation shareholders.

Blattmachr on Income Taxation of Estates and Trusts includes a Chapter 4 that discusses the 3.8% Medicare Tax under section 1411 on net investment income, how it applies to estates and trusts, and the proposed regulations issued by the Treasury Department.

Written by authorities with more than seventy years of combined experience in the field, Blattmachr on Income Taxation of Estates and Trusts provides in-depth discussion of:

tax depreciation and depletion deductions of 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.

It also shows you how to qualify for income tax deductions for federal estate taxes attributable to the right to the Income in Respect of the Decedent (IRD).

Filled with practical pointers, Blattmachr on Income Taxation of Estates and Trusts describes the audit program by the IRS of fiduciary income tax returns, including the primary issues focused on by the IRS, and provides two appendices: a 1041 sample worksheet and instructions, as well as a checklist for fiduciary income tax pick-ups.

The sixteenth edition of Blattmachr on Income Taxation of Estates and Trusts provides the detailed guidance you need in this complex area.

Table of Contents

Preface to the Sixteenth Edition

Chapter 1: Types of Trusts

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

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

Chapter 4: Medicare Tax—Section 1411 Imposition of the 3.8% Medicare Tax on Estates and Trusts; and Appendix 4A

Chapter 5: Grantor Trusts

Chapter 6: Foreign Trusts

Chapter 7: Special Trusts

Chapter 8: Trusts as S Corporation Shareholders

Chapter 9: Certain Income Tax Effects of Using Revocable Trusts

Chapter 10: The Audit Program of the Internal Revenue Service of Fiduciary Income Tax Returns; and Appendices 10A-10B