Federal Income Taxation of Estates, Trusts & BeneficiariesTopics and Contents |
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| CHAPTERS |
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| The Income Tax Meaning Of Estates And Trusts |
| Decedent's Income Tax Liability For The Year Of Death |
| Income In Respect Of Decedents |
| Partnership Interests |
| Distributable Net Income |
| The Charitable Deduction |
| The Passive Activity Rules |
| The Throwback Rule |
| Grantor Trusts |
| Split-Interest Charitable Trusts |
| Termination |
| The Executor’s Personal Liability For Federal Income Taxes Of The Decedent And The Estate |
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| TABLES |
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| Table Of Cases |
| Table Of Internal Revenue Code Sections |
| Table Of Revenue Rulings |
| Table Of Federal Statutes |
| Table Of State Statutes |
| Table Of Uniform And Model Acts |
| Table Of Restatements Of Law |
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| Index |
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