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Vol 22 No 3 March/April 2017

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Company Directors: Duties, Liabilities and Remedies

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Blattmachr on Income Taxation of Estates and Trusts Looseleaf 16th Edition

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ISBN13: 9781402420610
Previous Edition ISBN: 9781402409769
Published: October 2013
Publisher: Practising Law Institute (PLI USA))
Country of Publication: USA
Format: Looseleaf
Price: Price on Application
Subscription Type: Pay-as-you-go

Blattmachr on Income Taxation of Estates and Trusts offers today’s most comprehensive treatment of how the Internal Revenue Code taxes estates and trusts in light of recent legislative, regulatory, and judicial developments. You’ll find vital information on: how to accurately complete a decedent’s final return the taxation of foreign trusts, simple and complex trusts, and charitable lead trusts income tax issues that must be addressed when using revocable trusts as an estate planning vehicle how income in respect of a decedent is taxed, and the taxation of estates and trusts as S corporation shareholders. Blattmachr on Income Taxation of Estates and Trusts includes a Chapter 4 that discusses the 3.8% Medicare Tax under section 1411 on net investment income, how it applies to estates and trusts, and the proposed regulations issued by the Treasury Department. Written by authorities with more than seventy years of combined experience in the field, Blattmachr on Income Taxation of Estates and Trusts provides in-depth discussion of: tax depreciation and depletion deductions of property held by an estate or trust income tax deductions for net operating losses for estates and trusts, and income tax deductions related to qualified production activities income. It also shows you how to qualify for income tax deductions for federal estate taxes attributable to the right to the Income in Respect of the Decedent (IRD). Filled with practical pointers, Blattmachr on Income Taxation of Estates and Trusts describes the audit program by the IRS of fiduciary income tax returns, including the primary issues focused on by the IRS, and provides two appendices: a 1041 sample worksheet and instructions, as well as a checklist for fiduciary income tax pick-ups. The sixteenth edition of Blattmachr on Income Taxation of Estates and Trusts provides the detailed guidance you need in this complex area.

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Other Jurisdictions , Taxation, USA, Looseleaf Work
Table of Contents
Preface to the Sixteenth Edition
Chapter 1: Types of Trusts
Chapter 2: Decedent’s Final Return and Income in Respect of a Decedent
Chapter 3: Ordinary Trusts; Estates in the Process of Administration
Chapter 4: Medicare Tax—Section 1411 Imposition of the 3.8% Medicare Tax on Estates and Trusts; and Appendix 4A
Chapter 5: Grantor Trusts
Chapter 6: Foreign Trusts
Chapter 7: Special Trusts
Chapter 8: Trusts as S Corporation Shareholders
Chapter 9: Certain Income Tax Effects of Using Revocable Trusts
Chapter 10: The Audit Program of the Internal Revenue Service of Fiduciary Income Tax Returns; and Appendices 10A-10B
Appendix A: Internal Revenue Code Sections 641–691
Appendix B: Subchapter J Treasury Regulations
Appendix C: Subchapter J Proposed Regulations
Appendix D: Treas. Reg. § 1.1361-1 on S Corporations
Table of Authorities