CCH's Federal Income Taxes of Decedents, Estates and Trusts presents the fundamental rules for preparing a decedent's final income tax return and highlights the income tax rules for the decedent's estate and related trusts. Examples are used throughout to clarify the complexities. Fiduciary duties, including liability for filing a return and paying any taxes due on behalf of the estate or trust, are also thoroughly discussed. The Guide also includes the special rules regarding the taxation of grantor trusts and bankruptcy estates. The latest changes to the Internal Revenue Code, as well as new regulations, rulings and cases are reflected throughout.

Among the subjects covered in this quick answer reference are:

• Decedent's last return
• Death of a partnership member
• Decedent's stock holdings
• Income tax return of estate or trust
• Grantor trusts
• Beneficiary's tax liability
• Bankruptcy estates
• Fiduciary duties and liabilities