123 records matched your query
02535aam a2200421 i 4500 001 76C02F78F11E11E79D0FC10F97128E48 003 SILO 005 20180104010254 008 170413t20172017mnu 001 0 eng c 020 $a 1634603095 020 $a 9781634603096 035 $a (OCoLC)981173250 040 $a YDX $b eng $e rda $c YDX $d BDX $d BTCTA $d LRL $d GWL $d RCJ $d COO $d OCLCF $d SILO 042 $a pcc 043 $a n-us--- 050 4 $a KF6584 $b .M43 2017 100 1 $a McCouch, Grayson M. P., $e author. 245 10 $a Federal income taxation of estates, trusts, and beneficiaries in a nutshell / $c Grayson M.P. McCouch. 246 18 $a Federal income taxation of estates, trusts, and beneficiaries 264 1 $a St. Paul, MN : $b West Academic Publishing, $c [2017] 300 $a xii, 435 pages ; $c 19 cm. 490 1 $a Nutshell series 500 $a Includes index. 505 0 $a Decedent's final income tax return -- Income in respect of a decedent -- Income tax classification of estates and trusts -- Taxable income of estates and trusts -- Distributable net income -- Distributions -- Grantor trusts -- Charitable trusts -- Foreign trusts -- Throwback rules -- Specially treated trusts. 520 $a "This...guide can serve either as a course supplement or as a refresher for members of the bar. Expert commentary summarizes the law and offers critical perspectives on the federal income taxation of estates, trusts, and beneficiaries, including the decedent's final income tax return; classification of estates and trusts; income in respect of a decedent; distributable net income; simple and complex trusts; distributions; grantor trusts; charitable trusts; and foreign trusts. Additional chapters cover basic income, gift and estate tax concepts, accumulation distributions, and specially treated trusts."-- $c Provided by publisher. 650 0 $a Decedents' estates $x Taxation $z United States. 650 0 $a Trusts and trustees $x Taxation $z United States. 650 0 $a Estate planning $z United States. 650 7 $a Decedents' estates $x Taxation. $2 fast $0 (OCoLC)fst00888934 650 7 $a Estate planning. $2 fast $0 (OCoLC)fst00915490 650 7 $a Trusts and trustees $x Taxation. $2 fast $0 (OCoLC)fst01158213 651 7 $a United States. $2 fast $0 (OCoLC)fst01204155 655 7 $a Study guides. $2 lcgft 655 7 $a Study guides. $2 fast $0 (OCoLC)fst01423888 830 0 $a Nutshell series. 941 $a 1 952 $l OVUX522 $d 20190314022912.0 956 $a http://locator.silo.lib.ia.us/search.cgi?index_0=id&term_0=76C02F78F11E11E79D0FC10F97128E48Initiate Another SILO Locator Search