How to Save Time and Taxes Preparing Fiduciary Income Tax Return

Taxation › U.S.

How to Save Time and Taxes Preparing Fiduciary Income Tax Return

LexisNexis Matthew Bender

Specifications

ISBN-13
9780820512044
Publisher
LexisNexis Matthew Bender
Format
Loose-leaf
Jurisdiction
U.S. ? Countri(es) for reference only

Details

Comprehensive coverage of the federal income taxation of trusts and estates, with an item-by-item, line-by-line preparation guide to Federal Form 1041. Provides the background necessary for effective tax planning.
 
·         Taxable status of trusts and estates, filing requirements, income and deductions
·         Tax treatment of beneficiaries, including distributable net income (DNI), distributions in kind, and income in respect of a decedent (IRD)
·         Decedent's final return
·         Grantor trust rules
·         Alternative minimum tax as it applies to trusts, estates and beneficiaries
·         Examples and planning notes that highlight useful techniques and warn against pitfalls
·         Summary of each state's fiduciary income tax rules
 
First published in 1969.

Table of Contents

Chapter 1 Trust or Estate as Taxable Entity 
Chapter 2 Filing Requirements 
Chapter 3 Income 
Chapter 4 Deductions and Credits 
Chapter 5 Filing the Return and Paying the Tax 
Chapter 6 Throwback Rules 
Chapter 7 Alternative Minimum Tax 
Chapter 8 Grantor Trust Rules 
Chapter 9 Distributable Net Income (DNI) 
Chapter 10 Distributions of Property in Kind 
Chapter 11 Income and Deductions in Respect of a Decedent (IRD and DRD) 
Chapter 12 The Charitable Deduction 
Chapter 13 Filled-In Form 1041 and Related Schedules 
Chapter 14 Basis of Donated and Inherited Property 
Chapter 15 Simple Trusts and Their Beneficiaries 
Chapter 16 Complex Trusts, Estates and Their Beneficiaries 
Chapter 17 Final Return of Decedent 
Chapter 18 Income Taxation of Charitable Trusts 
Chapter 19 U.S. Income Taxation of Foreign Trusts, Estates and Beneficiaries 
Chapter 20 State Fiduciary Income Tax Returns 
Chapter 21 The Bankruptcy Estate 

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