Federal income taxation of estates, trusts, and beneficiaries in a nutshell

McCouch, Grayson M. P. author

Publication Details Click to collapse Cite/Export

  • Creator Grayson M.P. McCouch
  • Other Title
    • Federal income taxation of estates, trusts, and beneficiaries
  • Format Books
  • Publication
    • St. Paul, MN : West Academic Publishing, [2017]
    • ©2017
  • Series
  • Physical Details
    • xii, 435 pages ; 19 cm
  • ISBNs 9781634603096, 1634603095
  • OCLC ocn981173250


  • " 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."--


  • Includes index.


  • 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
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