Fed Income Taxation of Estates, Trusts and Beneficiaries : 2005 Supple

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, 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. The 2005 Supplement brings the reader up to date on the latest developments in this area including new regulations Section 1.643(a)-3 and the new rule on how to defer income.Ferguson, H. Carr is the author of 'Fed Income Taxation of Estates, Trusts and Beneficiaries : 2005 Supple', published 2005 under ISBN 9780808089186 and ISBN 0808089188.