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

Federal Income Taxation of Decedents, Estates and Trusts (CCH Tax Spotlight Series)
分享
扫描下方二维码分享到微信
打开微信,点击右上角”+“,
使用”扫一扫“即可将网页分享到朋友圈。
作者:
出版社: CCH Inc.
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
  • 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.
查看详情
目前没有书店销售此书
相关图书 / 更多
您可能感兴趣 / 更多
Federal Income Taxation of Decedents, Estates and Trusts (CCH Tax Spotlight Series)
R统计与数据可视化:社会科学数据分析实践(全彩)
David S. Brown(戴维·S.布朗
Federal Income Taxation of Decedents, Estates and Trusts (CCH Tax Spotlight Series)
脑卒中干细胞移植治疗
David C. Hess
Federal Income Taxation of Decedents, Estates and Trusts (CCH Tax Spotlight Series)
几何基础(英文版)
David Hilbert;Autho
Federal Income Taxation of Decedents, Estates and Trusts (CCH Tax Spotlight Series)
DK机械运转的秘密 修订版
David Macaulay(大卫·麦考利
Federal Income Taxation of Decedents, Estates and Trusts (CCH Tax Spotlight Series)
大众生态学
David Burnie 著;古滨河 译
Federal Income Taxation of Decedents, Estates and Trusts (CCH Tax Spotlight Series)
Around the World in 80 Books
David Damrosch
Federal Income Taxation of Decedents, Estates and Trusts (CCH Tax Spotlight Series)
社会正义与城市
David Harvey
Federal Income Taxation of Decedents, Estates and Trusts (CCH Tax Spotlight Series)
社会理论的邀请
David Inglis
Federal Income Taxation of Decedents, Estates and Trusts (CCH Tax Spotlight Series)
用于未来汽车的铅酸电池
David A.J.Rand 编;[德]Jürgen Garche、Eckhard Karden、Patrick T.Moseley、吴旭、何艺 译
Federal Income Taxation of Decedents, Estates and Trusts (CCH Tax Spotlight Series)
全球大气环流导论
David Randall
Federal Income Taxation of Decedents, Estates and Trusts (CCH Tax Spotlight Series)
语素导论(语言学及应用语言学名著译丛)
David Embick
Federal Income Taxation of Decedents, Estates and Trusts (CCH Tax Spotlight Series)
BRADDOM康复医学临床手册
David X. Cifu 主编;敖丽娟 陈文华 周谋望 译者;Henry L. Lew