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Income Taxation of Fiduciaries and Beneficiaries (2019)

Income Taxation of Fiduciaries and Beneficiaries (2019)

  • Author:
  • Publisher: CCH U.S.
  • ISBN: 9780808052142
  • Published In: June 2019
  • Format: Paperback , 2232 pages
  • Jurisdiction: U.S. ? Disclaimer:
    Countri(es) stated herein are used as reference only

List Price: HKD 6,780.00

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  • Description 
  • Contents 
  • Author 
  • Details

    Income Taxation of Fiduciaries and Beneficiaries provides step-by-step guidance on the taxation of fiduciary income. This comprehensive guide for practitioners advising fiduciaries and beneficiaries in federal income tax matters covers the broad range of complex issues from charitable remainder trusts to nexus rules and their effect. Providing expert practical advice, Income Taxation of Fiduciaries and Beneficiaries helps the practitioner obtain the most advantageous outcomes for his/her fiduciary and beneficiary clients. Key feature: 35 case studies with filled-in forms 1041 and accompanying documents.

  • Volume 1

    • 1. Overview of the Fiduciary Entity
    • 2. The Fiduciary (Trust) Accounting Concept; Total Return Investment Philosophy
    • 3. Principles of Federal Income Tax for Fiduciaries
    • 4. Itemized Deductions
    • 5. Distributions
    • 6. Capital Gains and Alternative Minimum Taxes, Accounting Periods and Special Rules
    • 7. Estimated Taxes
    • 8. Passive Activity Loss Limitations
    • 9. Trusts: Formation to Termination
    • 10. Charitable Remainder Trusts
    • 11. Charitable Lead Trusts
    • 12. Alternative Use of Grantor Trusts in Transactional Planning
    • 13. Ownership of S Corporation Stock by Trusts--Emphasizing Qualified Subchapter S Trusts and the New More Flexible Electing Small Business Trust
    • 14. Grantor Trust Rules
    • 15. Foreign Trusts Treated as Grantor Trusts

    Volume 2

    • 16.Estates: Formation to Termination
    • 17 Income Tax Aspects of Fiduciary Ownership and Administration of Family Limited Partnership (FLP) Interests
    • 18 Income Tax Aspects of Generation-Skipping Transfers
    • 19 State Taxation of Fiduciaries and Beneficiaries
    • 20 Special Commercial Trusts
    • 21 IRS Ruling Policy and Audits; Responsibility for Filing and Payment of Tax
    • 22 Foreign Trusts and Estates
    • Case Studies-Completed Tax and Information Returns
    • Glossary of Fiduciary Terms
    • Table of Cases
    • Table of Statutes
    • Table of Internal Revenue Code Sections
    • Table of Treasury Regulations
    • Table of Treasury Rulings
    • Index
  • Byrle M. Abbin is a Managing Director, WTAS, LLC in McLean, Virginia. He received his B.B.A. with distinction from the University of Michigan and his J.D. from Harvard Law School.

    He has extensive experience in tax policy matters through congressional testimony, written analyses in tax journals, and is a member of various committees of the American Institute of Certified Public Accountants (AICPA) that have proposed legislative and regulatory recommendations. In this role, Mr. Abbin has appeared before the World Economic Forum, Davos, Switzerland, and various meetings including the Brookings Institution Conference on Tax Policy. His technical interests range from estate planning to the corporate alternative minimum tax, about which he edited and co-authored a treatise published by CCH.

    He has been a prolific speaker and writer in estatet planning matters, appearing before most major tax institutes and conferences. He has been especially involved in the ALI-ABA program on planning for Large Estates and in the University of Miami’s Philip E. Heckerling Institute on Estate Planning, on whose advisory committee he serves. He is a former Director of the American Council for Capital Formation, The Tax Council,and a former Director and Chairman of the Institute for Research on the Economics of Taxation. He served as Chairman of the AICPA Consumption Taxation Task Force. He is also a member of the AICPA Fiduciary Income Tax Task Force and serves on the AICPA Transfer Tax Task Force and GST Tax Task Force. He is a member of the program and policy committee of the Tax Foundation, and the Advisory Board of numerous tax journals.

    In 2001, the American Institute of Certified Public Accountants bestowed on Mr. Abbin the Arthur J. Dixon Award, the accounting profession’s highest award for tax service in a career of service with distinction in the field of taxation. In 2004, as part of the initial group of practitioners selected for the designation, the National Association of Estate Planners & Councils awarded him the status of Distinguished Accredited Estate Planner for his contribution to the promotion of estate planning expertise nationally. In 2008, the NAEPC presented him with the Hartman Axley Lifetime Service Award in recognition of distinguished service to the estate planning profession.

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