Income Taxation of Fiduciaries and Beneficiaries (2008)Topics and Contents |
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| Volume 1: |
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| Overview Of The Fiduciary Entity |
| The Fiduciary (Trust) Accounting Concept; Total Return Investment Philosophy |
| Principles Of Federal Income Tax For Fiduciaries |
| Itemized Deductions |
| Distributions |
| Capital Gains And Alternative Minimum Taxes, Accounting Periods And Special Rules |
| Estimated Taxes |
| Passive Activity Loss Limitations |
| Trusts: Formation To Termination |
| Charitable Remainder Trusts |
| Charitable Lead Trusts |
| Alternative Use Of Grantor Trusts In Transactional Planning |
| Ownership Of S Corporation Stock By Trusts--Emphasizing Qualified Subchapter S Trusts And The New More Flexible Electing Small Business Trust |
| Grantor Trust Rules |
| Foreign Trusts Treated As Grantor Trusts |
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| Volume 2 |
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| Estates: Formation To Termination |
| Income Tax Aspects Of Fiduciary Ownership And Administration Of Family Limited Partnership (FLP) Interests |
| Income Tax Aspects Of Generation-Skipping Transfers |
| State Taxation Of Fiduciaries And Beneficiaries |
| Special Commercial Trusts |
| Irs Ruling Policy And Audits; Responsibility For Filing And Payment Of Tax |
| Foreign Trusts And Estates |
| Case Studies--Completed Tax And Information Returns |
| Glossary Of Fiduciary Terms |
| Table Of Cases |
| Table Of Statutes |
| Table Of Internal Revenue Code Sections |
| Table Of Treasury Regulations |
| Table Of Treasury Rulings |
| Index |