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Federal Income Taxation of Trusts and Estates: Cases, Problems, and Materials

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ISBN-10:

1531011128

ISBN-13:

9781531011123

Author(s): Ascher, Mark; Danforth, Robert
Edition: Fourth
Released: Jan 02, 2019
Publisher: Carolina Academic Press
Format: Hardcover, 622 pages
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Description:

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 fourth edition brings the book completely up to date, and includes all relevant developments since the preparation of the third edition. In addition, there are numerous expansions of note materials to accommodate developments over the past ten years.

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