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Federal Income Taxation of Estates and Trusts

Federal Income Taxation of Estates and Trusts

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Main volume(s), which includes latest update; future updates sold separately.
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One-year subscription, includes all updates.
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For more than two decades WG&L's Federal Income Taxation of Estates and Trusts, Third Edition, has been the definitive resource for lawyers, accountants, financial advisers, trust officers, and others who plan for and comply with the special income tax rules that apply to estates and trusts.  With detailed, comprehensive, and practical guidance, the Treatise provides:

  • Advice about computing the taxable income and tax liability of estates and trusts
  • Coverage of the allocation of the tax burden between estates and trusts and their beneficiaries
  • Differences between so-called simple and complex trusts
  • Explanation of the taxation of foreign situs trusts
  • Professional guidance about so-called grantor trusts (trusts that are treated as alter egos of their grantors)
  • In-depth examination of tax rules covering the administration of charitable trusts, including charitable lead trusts and charitable remainder trusts
  • Professional guidance about the planning and administration of numerous special-purpose trusts, including trusts designed to hold Subchapter S stock, non-exempt employee benefit trusts, grantor retained annuity trusts, and qualified personal residence trusts
  • Complete coverage about planning for and managing income in respect of a decedent (IRD)
  • Numerous examples that apply complex tax rules to real life situations
  • Frequent supplementation that gives subscribers the most current guidance and strategies involving estate and trust law

  • Federal Income Taxation of Estates and Trusts - Zaritsky, Lane & Danforth
    • Chapter 1: Trusts and Estates As Taxable Entities
    • Chapter 2: Computation of Taxable Income and Tax Liability
    • Chapter 3: Distributable Net Income
    • Chapter 4: Distributions Deduction: Allocating the Tax Burden
    • Chapter 5: Current Distributions: Tax Effects on Beneficiaries
    • Chapter 6: Taxation of Nongrantor Foreign Situs Trusts
    • Chapter 7: Taxation of Grantor and Controlled Trusts
    • Chapter 8: Effect of Reversionary Interest in Income and Corpus
    • Chapter 9: Powers to Revoke or Control Trust
    • Chapter 10: Retained Interests in Trust Income
    • Chapter 11: Effect of Administrative Powers
    • Chapter 12: Beneficiary-Controlled Trusts
    • Chapter 13: Foreign Trusts With U.S. Grantors and Beneficiaries
    • Chapter 14: Charitable Trusts
    • Chapter 15: Income in Respect of a Decedent
    • Chapter 16: Procedure, Administration, and Compliance
    • Chapter 17: Special Trusts
    • Chapter 18: Income Tax Problems of Estate Administration
  • Federal Income Taxation of Estates and Trusts Sample View