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Federal Income Taxes of Decedents, Estates and Trusts

CCH Incorporated

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Description:Taxpayers die, but liability for their unpaid taxes remains. Someone must compute tax liability for the deceased taxpayer, file the decedent's final income tax return, and pay the taxes (or claim refunds) due. At the death of the decedent, a separate taxable entity--the decedent's estate--is created. The estate is liable for the tax on the income received during the period of its administration. In addition, trusts created by the decedent's will are taxed as separate entities. CCH's Federal Income Taxes of Decedents, Estates and Trusts (22nd Edition) provides concise, plain-English coverage of these issues and more. It presents the fundamental rules for preparing a decedent's final income tax return and highlights the income tax rules for the decedent's estate and related trusts. Also covered are the special rules regarding the taxation of grantor trusts and bankruptcy estates. Fiduciary duties, including liability for filing a return and paying any taxes due on behalf of the estate or trust, are also thoroughly discussed. Examples illustrating these rules are provided throughout. Among the subjects covered in this quick answer reference are: - Decedent's last return - Death of a partnership member - Decedent's stock holdings - Income tax return of estate or trust - Grantor trusts - Beneficiary's tax liability - Bankruptcy estates - Fiduciary duties and liabilities Latest changes to the Internal Revenue Code, as well as new regulations, rulings and cases, are reflected throughout the text through date of publication.We have made it easy for you to find a PDF Ebooks without any digging. And by having access to our ebooks online or by storing it on your computer, you have convenient answers with Federal Income Taxes of Decedents, Estates and Trusts. To get started finding Federal Income Taxes of Decedents, Estates and Trusts, you are right to find our website which has a comprehensive collection of manuals listed.
Our library is the biggest of these that have literally hundreds of thousands of different products represented.

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Format: PDF, EPUB & Kindle Edition

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ISBN: 0808017861

Description: Taxpayers die, but liability for their unpaid taxes remains. Someone must compute tax liability for the deceased taxpayer, file the decedent's final income tax return, and pay the taxes (or claim refunds) due. At the death of the decedent, a separate taxable entity--the decedent's estate--is created. The estate is liable for the tax on the income received during the period of its administration. In addition, trusts created by the decedent's will are taxed as separate entities. CCH's Federal Income Taxes of Decedents, Estates and Trusts (22nd Edition) provides concise, plain-English coverage of these issues and more. It presents the fundamental rules for preparing a decedent's final income tax return and highlights the income tax rules for the decedent's estate and related trusts. Also covered are the special rules regarding the taxation of grantor trusts and bankruptcy estates. Fiduciary duties, including liability for filing a return and paying any taxes due on behalf of the estate or trust, are also thoroughly discussed. Examples illustrating these rules are provided throughout. Among the subjects covered in this quick answer reference are: - Decedent's last return - Death of a partnership member - Decedent's stock holdings - Income tax return of estate or trust - Grantor trusts - Beneficiary's tax liability - Bankruptcy estates - Fiduciary duties and liabilities Latest changes to the Internal Revenue Code, as well as new regulations, rulings and cases, are reflected throughout the text through date of publication.We have made it easy for you to find a PDF Ebooks without any digging. And by having access to our ebooks online or by storing it on your computer, you have convenient answers with Federal Income Taxes of Decedents, Estates and Trusts. To get started finding Federal Income Taxes of Decedents, Estates and Trusts, you are right to find our website which has a comprehensive collection of manuals listed.
Our library is the biggest of these that have literally hundreds of thousands of different products represented.

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Federal Income Taxes of Decedents, Estates and Trusts

Federal Income Taxes of Decedents, Estates and Trusts

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