Cases and Materials on the Income Taxation of Trusts, Estates, Grantors and Beneficiaries (American Casebook Series)
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Author Description
Includes cases, statutes, regulations, revenue rulings, and letter rulings. Covers distribution of net income, simple and complex trusts, accumulation distributions and throwbacks, distribution and termination, income and deductions in respect of a decedent, charitable trusts and distributions, grantor trusts and distribution, and foreign trusts and estates. Includes appendix with Uniform Principal and Income Act, and Code and Regulations index.
Page Count:
459
Publication Date:
1987-01-01
ISBN-10:
0314425659
ISBN-13:
9780314425652
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