首页 >
税务 >
美国 >
Federal Income Taxation of Estates, Trusts & Beneficiaries (2019)

Federal Income Taxation of Estates, Trusts & Beneficiaries (2019)

作者： Mark L. Ascher
出版商： CCH U.S.
ISBN: 9780808052456
出版时间 July 2019
规格： Paperback , 1100 pages
适应领域： U.S. ? 免责申明：
Countri(es) stated herein are used as reference only

List Price: ￥5,208.00

￥5,051.76 Save ￥156.24 (3%)

Not Available

或

下载订单表

加入收藏
| 加入比较

描述
大纲
作者

详细

Over the last half-century or so, taxation of fiduciary income has become increasingly complex. While many fiduciaries and professionals share responsibility for wealth planning or reporting the income taxes relating to transmission 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. As always, the update is designed to provide the reader with information that is timely and tailored to the needs of today’s busy practitioner.

The 2019 update to Federal Income Taxation of Estates, Trusts & Beneficiaries is a completely revised edition that brings you up to date on the latest developments in this complex and constantly changing area.

In late 2017, Congress enacted the Tax Cuts and Jobs Act of 2017. Its central feature is a reduction of the corporate tax rate to 21%. To provide so-called passthrough businesses relief of a somewhat similar nature, Congress added a new deduction under § 199A equal to 20% of “qualified business income.” Even as applied to individuals who operate certain types of businesses (or activities that can be reconceived as such), the new provision is remarkably complicated. It also applies to trusts and estates. In the context of Subchapter J entities, § 199A seems likely to prove at least as difficult to apply as the passive activity rules and the tax on net investment income.

In TCJA 2017, Congress suspended “miscellaneous itemized deductions” for the period 2018 to 2025. Whether § 67(e)(1) will shelter certain deductions, such as those for trustees’ fees, from the resulting general ban on deductions under § 212 remains to be seen.

In TCJA 2017, Congress suspended the deduction for the personal exemption for most taxpayers during taxable years 2018 to 2025. Estates and most trusts, however, continue to qualify for the familiar $600, $300, or $100 exemptions.

In TCJA 2017, Congress repealed the deduction for alimony, effective at the end of 2018. Accordingly, Congress also repealed § 682, also after 2018.

In Green v. United States, 121 A.F.T.R.2d 2018-427, 2018 WL 386656 (10th Cir. Jan. 12, 2018), the Tenth Circuit reversed a district court decision that had allowed a trust to deduct under § 642(c) the fair market value of various parcels of real estate transferred to charity.
1. The Income Tax Meaning of Estates and Trusts
2. Decedent's Income Tax Liability for the Year of Death
3. Income in Respect of Decedents
4. Partnership Interests
5. Distributable Net Income
6. The Charitable Deduction
7. Distributions
8. The Passive Activity Rules
9. The Throwback Rule
10. Grantor Trusts
11. Split-Interest Charitable Trusts
12. Termination and Modification
13. The Executor's Personal Liability for Federal Taxes of the Decedent and the Estate
- Table of Cases
- Table of Internal Revenue Code Sections
- Table of Treasury Regulations
- Table of Revenue Rulings
- Table of Federal Statutes
- Table of State Statutes
- Table of Uniform and Model Acts
- Table of Restatements of Law
- Index
Mark L. Ascher, Sylvan Lang Professor in the Law of Trusts, joined the faculty of the University of Texas School of Law in January 2000. Previously, he was the Ralph W. Bilby Professor at the University of Arizona College of Law in Tucson, Arizona.

Widely considered the leading scholar in the law of trusts and estates of his generation of law professors, he is now the primary author of the leading practitioner treatise, "Federal Income Taxation of Estates, Trusts and Beneficiaries" and has taken over the leading treatise "Scott on Trusts" (now to become "Scott & Ascher on Trusts").

Professor Ascher is an academic fellow of the American College of Trust & Estate Counsel, a member of the American Law Institute, and an adviser to the ALI's Restatement (Third) of Trusts. He has also been a Visiting Professor at NYU School of Law and Cornell Law School.

Professor Ascher received a B.A. in 1975 from Marquette, an M.A. in 1977 from Kansas State, a J.D. in 1978 from Harvard, and an LL.M. in 1981 from New York University.

你可能需要


The Hong Kong Company Secretary's Handbook: Practice and Procedure (11th Edition): List Price: ￥497.55

￥482.62 Save ￥14.93 (3%)


Hong Kong Tax & Accounting Practical Toolkit (Basic Package): ￥3,161.07


Hong Kong Master Tax Guide 2024/25 (32nd Edition): List Price: ￥1,348.50

￥1,280.61 Save ￥67.89 (5%)


China Master Tax Guide 2021 (14th Edition): List Price: ￥1,562.40

￥1,515.53 Save ￥46.87 (3%)


Hong Kong Company Law & Compliance Practical Toolkit (Basic Package): ￥4,214.76


Hong Kong Company Secretary's Practice Manual, 5th Edition: List Price: ￥1,283.40

￥1,244.90 Save ￥38.50 (3%)


Hong Kong Directors' Manual, 5th Edition: List Price: ￥1,283.40

￥1,244.90 Save ￥38.50 (3%)


Hong Kong Financial Reporting Standards for SMEs (2nd Edition): List Price: ￥1,395.00

￥1,353.15 Save ￥41.85 (3%)


Hong Kong Listed Companies: Law and Practice, 2nd Edition: List Price: ￥1,841.40

￥1,786.16 Save ￥55.24 (3%)


China Master GAAP Guide (12th Edition): List Price: ￥1,395.00

￥1,353.15 Save ￥41.85 (3%)


A Concise Guide to Corporate Compliance Management (2nd Edition): List Price: ￥632.40

￥613.43 Save ￥18.97 (3%)


Wiley IFRS 2023: Interpretation and Application of IFRS Standards: List Price: ￥1,162.50

￥1,127.63 Save ￥34.88 (3%)


Hong Kong Company Secretary Checklist, 2nd Edition: List Price: ￥1,283.40

￥1,244.90 Save ￥38.50 (3%)


Hong Kong GAAP: A Master Guide to Financial Reporting Standards 2023 (17th Edition): List Price: ￥1,395.00

￥1,353.15 Save ￥41.85 (3%)


Taxation in Hong Kong: A Practical Guide 2023-2024 (9th Edition): List Price: ￥1,283.40

￥1,244.90 Save ￥38.50 (3%)

“

Ordering from Professional Bookshop is fantastic, quick delivery great products, great customer service Siti L.
This is a great bookstore and have had no problems with them and all my orders have come on time and in good condition. Yang X.
Everything is perfect. Fast delivery. I highly recommend this website to all my friends and colleagues. Thanks Hoi Man L.
So thankful I am receiving all my books, thank you to all for a great service and excellent products Clinton K.
Professional Bookshop is amazing! I've been a loyal customer for over 5 years. Returns are easy to request, book or delivery complaints are taken seriously and the customer service team is friendly and patient. Mick D.
I wanted to informed you that the customer service is excellent. They were so polite and nice. I would continue to buy books from Professional Bookshop. Jingsong C.
Fast and quick service. Easy transaction method, arrived sooner than expected. Excellent packaging and the books received are in perfect condition! Thank you very much! I love the book and its quality. Saori B.
I can order any accounting books from worldwide from Professional Bookshop. Love this website and save my time to search from internet. Lingxiao R.
It is just so easy to find what you are always looking for and sometimes you can even find it up to 80% off what you would in the normal store. Graeme R.
I love shopping on Professional Bookshop! They have a wide range of accounting book with competent prices. Free shipping in Hong Kong is also really handy! Fergus Y.
Professional Bookshop is a great bookstore, I must say. Buying books in Professional Bookshop is so easy, great and reliable. It is highly recommendable. Deborah D.
A great site to shop accounting books and everything and with discountable prices. It’s my first choice whenever i want to shop something. Most trusted site. Zeng Z.
I found the books I needed and at a very low price. I am very happy and will definitely use it in the future Brian W.
I have been using Professional Bookshop for a while now. I am very impressed with customer service and delivery. When I need to have a return it is done very diligently. Olivia L.
Professional Bookshop is my default go to for finding the best prices and reading details of law books before buying. Detailed book description is very helpful. Tracy W.
I've been using Professional Bookshop since 2011 and they actually great, I always received great service and my book arrives on time. Lisa C.

所有书籍

Federal Income Taxation of Estates, Trusts & Beneficiaries (2019)

Not Available

详细

你可能需要

What Our Customers Say?

所有书籍

Federal Income Taxation of Estates, Trusts & Beneficiaries (2019)

Not Available

详细

你可能需要

What Our Customers Say?

video title