Rebecca K. Crown Income Charitable Fund V. Commissioner of Internal Revenue
Title | Rebecca K. Crown Income Charitable Fund V. Commissioner of Internal Revenue PDF eBook |
Author | |
Publisher | |
Pages | 42 |
Release | 1993 |
Genre | |
ISBN |
Reports of the Tax Court of the United States
Title | Reports of the Tax Court of the United States PDF eBook |
Author | United States. Tax Court |
Publisher | |
Pages | 786 |
Release | 1992 |
Genre | Taxation |
ISBN |
Reports of the United States Tax Court
Title | Reports of the United States Tax Court PDF eBook |
Author | United States. Tax Court |
Publisher | |
Pages | 754 |
Release | 1992 |
Genre | Government publications |
ISBN |
American Jurisprudence
Title | American Jurisprudence PDF eBook |
Author | |
Publisher | |
Pages | 1474 |
Release | 1962 |
Genre | Law |
ISBN |
Tax
Title | Tax PDF eBook |
Author | United States. Congress. Senate. Committee on Finance |
Publisher | |
Pages | 154 |
Release | 2008 |
Genre | Business & Economics |
ISBN |
West's Federal Practice Digest
Title | West's Federal Practice Digest PDF eBook |
Author | |
Publisher | |
Pages | 726 |
Release | 2003 |
Genre | Law reports, digests, etc |
ISBN |
Federal Income Taxation of Trusts and Estates
Title | Federal Income Taxation of Trusts and Estates PDF eBook |
Author | Mark L. Ascher |
Publisher | |
Pages | 552 |
Release | 2008 |
Genre | Business & Economics |
ISBN |
To view the 2018 supplement, click here. Federal Income Taxation of Trusts and Estates: Cases, Problems, and Materials examines the income taxation of estates and trusts, estate and trust beneficiaries, and trust settlors; its emphasis is on the provisions of "Subchapter J"--the relevant portion of the Internal Revenue Code (sections 641 through 692)--and its first priority is to give readers an understanding of those provisions and how they work. The book takes four distinct, but integrated, approaches. At the beginning of each section, Ascher and Danforth present assignments of carefully selected provisions of the Internal Revenue Code and Treasury Regulations. Following are one or more precedents (cases or rulings) dealing with the topic at hand, accompanied by textual material that amplifies the topic by further analysis of the primary precedents, presentation of other precedents, or discussion of subsequent developments. Finally, numerous problems, where appropriate, allow the reader to apply the material to common fact patterns. The third edition brings the book completely up to date, and includes all relevant developments since the preparation of the second edition. Among the many important additions are the decision of the United States Supreme Court in Knight v. Commissioner, which just this year held that investment advisory fees paid by a trustee are subject to the 2% haircut under section 67; Mattie K. Carter Trust v. United States, in which the United States District Court for the Northern District of Texas held that it is not merely the activities of the trustee, but also those of the trustee's employees, that count toward the material participation requirement under the passive activity rules of section 469; and full incorporation of the trust accounting income regulations recently finalized by the Treasury. The third edition includes a number of new or revised problems, and it trims some materials relating to estate planning techniques that are now obsolete.