While many fiduciaries and professionals share responsibility for wealth
planning or reporting the income taxes relating to transfer of wealth,
there is little published to guide them through the maze of choices and
problems they may encounter. Federal Income Taxation of Estates,
Trusts, & Beneficiaries provides step-by-step guidance for
dealing with the problems of preparation of the decedent’s final return,
characterization of income in respect of a decedent, computation of
distributable net income (DNI), the interaction of the system of
taxation of trusts and estates and the passive activity rules, the
grantor trust rules, and the rules relating to split interest charitable
trusts.
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