Год выпуска: 2008 Автор: Byrle M. Abbin Издательство: Страниц: 2352 ISBN: 0808091832
Описание
Income Taxation of Fiduciaries and Beneficiaries provides step-by-step guidance on the taxation of fiduciary income. This comprehensive guide for practitioners advising fiduciaries and beneficiaries in federal and state income tax matters covers the broad range of complex issues from charitable remainder trusts to nexus rules and their effect. Providing expert practical advice, Income Taxation of Fiduciaries and Beneficiaries helps the practitioner obtain the most advantageous outcomes for his/her fiduciary and beneficiary clients. Key feature: 35 case studies with filled-in forms 1041 and accompanying documents. The 2008 edition brings you up to date on the latest developments in this complex and constantly changing area. Highlights include: Detailed discussion of the application of the IRC §67(e) 2 percent reduction rules and the controversial proposed regulations that are based upon the government s win in the Knight (nee Rudkin) decision in the Second Circuit. Knight expanded the...
Марина, вчера защитила диплом после вашего сопровождения!!! Хочу вам сказать огромнейшее спасибо за проделанную работу!!! Я так же как и прежде буду рекомендовать вас своим друзьям. Спасибо еще раз. До свидания ))