Federal Income Taxation of Decedents, Estates and Trusts (CCH Tax Spotlight Series)

作者: David Berek 著

出版社: CCH Inc.

出版时间: 2013-05

ISBN: 9780808035442

定价: 1850.70

装帧: 平装

开本: 其他

纸张: 其他

页数: 240页

正文语种: 英语

丛书: CCH Tax Spotlight Series

分类: 外文古旧书>英文书>法律

Atthedeathofthedecedent,aseparatetaxableentity,thedecedent'sestate,iscreated.AfiduciaryisappointedtotakeoveradministrationoftheDecedent'sestate.Therepresentativegatherstheassets,filestheDecedent'sfinalincometaxreturn,satisfiestaxliabilities,overseescreationandfundngofanytestamentarytrusts,whichbecomeseparatetaxpayingentites.Theestateisliableforthetaxontheincomereceivedduringtheperiodofitsadministrationandthefiduciaryoverseespreparationofalltaxformsrequiredincludingthefinalincometaxreturnandanyestateandgifttaxreturnsthataredue.CCH'sFederalIncomeTaxationofDecedents,EstatesandTrustsprovidesconcise,plain-Englishcoverageoftheseissuesandmore.Itpresentsthefundamentalrulesforpreparingadecedent'sfinalincometaxreturnandhighlightstheincometaxrulesforthedecedent'sestateandrelatedtrusts.Alsocoveredarethespecialrulesregardingthetaxationofgrantortrustsandbankruptcyestates.Fiduciaryduties,includingliabilityforfilingareturnandpayinganytaxesdueonbehalfoftheestateortrust,arealsothoroughlydiscussed.ExamplesillustratingtheserulesareprovidedthroughoutAmongthesubjectscoveredinthisquickanswerreferenceare:-Decedent'slastreturn-Deathofapartnershipmember-Decedent'sstockholdings-Incometaxreturnofestateortrust-Grantortrusts-Beneficiary'staxliability-Bankruptcyestates-FiduciarydutiesandliabilitiesLatestchangestotheInternalRevenueCode,aswellasnewregulations,rulingsandcases,arereflectedthroughoutthetextthroughdateofpublication. DavidBerek,C.F.P.,C.P.A.,J.D.,LL.M.,isaPartnerintheAdvancedPlanningandFamilyOfficePracticeGroupatHandlerThayer,LLP.HefocuseshispracticeonFamilyOfficeStructuringandAdministration,WealthTransferPlanning,IncomeTaxPlanning,andTrusts&Estates.PriortojoiningHandlerThayer,LLP,Mr.BerekwasaDirectorataglobalprivatebankintheirfamilyofficegroupasafamilyCFO,andrantheWealthPlanninggroupintheCentralUSregionadvisingclientsoftheprivatebankonfamilyofficeandwealthtransfertechniques.Priorexperienceincludespracticingtrustsandestateslawwithlargeandmid-sizelawfirms;income,transfertaxandtrustplanningwithtwobig4publicaccountingfirms;and,estatetaxcomplianceandadministrationwithalargeChicago-basedtrustcompany.Mr.Berekiscurrentlytheeditorofthetwo-volumetreatiseIllinoisEstatePlanning,WillDraftingandEstateAdministrationFormswithPracticalCommentarypublishedbyLexisNexis.Mr.BerekisalsoanadjunctprofessoratDePaulUniversitywhereheteachesEstatePlanning,Estate,GiftandGSTTax,IncomeTaxationofDecedents,EstatesandTrusts,andTaxResearchintheMastersofScienceinTaxationprogram;andatTheJohnMarshallLawSchoolwhereheteachesAdvancedIncomeTaxintheLL.M.GraduateTaxprogram.Mr.BerekearnedaBachelorofScienceinAccountancyDegreefromDePaulUniversity,aJurisDoctorateDegree,cumlaude(LawReview,MootCourt),andanLL.M.inEmployeeBenefitsDegree,withhonors,fromTheJohnMarshallLawSchool.Activewithbarassociations,heisaJohnS.NolanTaxLawFellowoftheAmericanBarAssociation,TaxSection,aformerchairoftheTaxPracticeManagementSubcommittee,andaformerCurrentDevelopmentsreporteroftheEstateandGiftTaxSubcommittee.
内容简介:
Atthedeathofthedecedent,aseparatetaxableentity,thedecedent'sestate,iscreated.AfiduciaryisappointedtotakeoveradministrationoftheDecedent'sestate.Therepresentativegatherstheassets,filestheDecedent'sfinalincometaxreturn,satisfiestaxliabilities,overseescreationandfundngofanytestamentarytrusts,whichbecomeseparatetaxpayingentites.Theestateisliableforthetaxontheincomereceivedduringtheperiodofitsadministrationandthefiduciaryoverseespreparationofalltaxformsrequiredincludingthefinalincometaxreturnandanyestateandgifttaxreturnsthataredue.CCH'sFederalIncomeTaxationofDecedents,EstatesandTrustsprovidesconcise,plain-Englishcoverageoftheseissuesandmore.Itpresentsthefundamentalrulesforpreparingadecedent'sfinalincometaxreturnandhighlightstheincometaxrulesforthedecedent'sestateandrelatedtrusts.Alsocoveredarethespecialrulesregardingthetaxationofgrantortrustsandbankruptcyestates.Fiduciaryduties,includingliabilityforfilingareturnandpayinganytaxesdueonbehalfoftheestateortrust,arealsothoroughlydiscussed.ExamplesillustratingtheserulesareprovidedthroughoutAmongthesubjectscoveredinthisquickanswerreferenceare:-Decedent'slastreturn-Deathofapartnershipmember-Decedent'sstockholdings-Incometaxreturnofestateortrust-Grantortrusts-Beneficiary'staxliability-Bankruptcyestates-FiduciarydutiesandliabilitiesLatestchangestotheInternalRevenueCode,aswellasnewregulations,rulingsandcases,arereflectedthroughoutthetextthroughdateofpublication.
作者简介:
DavidBerek,C.F.P.,C.P.A.,J.D.,LL.M.,isaPartnerintheAdvancedPlanningandFamilyOfficePracticeGroupatHandlerThayer,LLP.HefocuseshispracticeonFamilyOfficeStructuringandAdministration,WealthTransferPlanning,IncomeTaxPlanning,andTrusts&Estates.PriortojoiningHandlerThayer,LLP,Mr.BerekwasaDirectorataglobalprivatebankintheirfamilyofficegroupasafamilyCFO,andrantheWealthPlanninggroupintheCentralUSregionadvisingclientsoftheprivatebankonfamilyofficeandwealthtransfertechniques.Priorexperienceincludespracticingtrustsandestateslawwithlargeandmid-sizelawfirms;income,transfertaxandtrustplanningwithtwobig4publicaccountingfirms;and,estatetaxcomplianceandadministrationwithalargeChicago-basedtrustcompany.Mr.Berekiscurrentlytheeditorofthetwo-volumetreatiseIllinoisEstatePlanning,WillDraftingandEstateAdministrationFormswithPracticalCommentarypublishedbyLexisNexis.Mr.BerekisalsoanadjunctprofessoratDePaulUniversitywhereheteachesEstatePlanning,Estate,GiftandGSTTax,IncomeTaxationofDecedents,EstatesandTrusts,andTaxResearchintheMastersofScienceinTaxationprogram;andatTheJohnMarshallLawSchoolwhereheteachesAdvancedIncomeTaxintheLL.M.GraduateTaxprogram.Mr.BerekearnedaBachelorofScienceinAccountancyDegreefromDePaulUniversity,aJurisDoctorateDegree,cumlaude(LawReview,MootCourt),andanLL.M.inEmployeeBenefitsDegree,withhonors,fromTheJohnMarshallLawSchool.Activewithbarassociations,heisaJohnS.NolanTaxLawFellowoftheAmericanBarAssociation,TaxSection,aformerchairoftheTaxPracticeManagementSubcommittee,andaformerCurrentDevelopmentsreporteroftheEstateandGiftTaxSubcommittee.

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Federal Income Taxation of Decedents, Estates and Trusts (CCH Tax Spotlight Series)

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