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.
This resource is supported by the Institute of Museum and Library Services under the provisions of the Library Services and Technology Act as administered by State Library of Iowa.