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9780808090168
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Federal Income Taxation of Estates, Trusts, & Beneficiaries provides step-by-step guidance for dealing with the problems of preparation of the decedent's final return, characterization of income in respect of a decedent, computation of distributable net income (DNI), the interaction of the system of taxation of trusts and estates and the passive activity rules, the grantor trust rules, and the rules relating to split interest charitable trusts. As always, the update is designed to provide the reader with information that is timely and tailored to the needs of today's busy practitioner.Ascher, Mark L. is the author of 'Federal Income Taxation of Estates, Trusts, and Beneficiarie 2006 Supplement', published 2006 under ISBN 9780808090168 and ISBN 080809016X.
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