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...
Я наконец получил окончательную оценку за реферат по кинокомедии: отлично, как и ожидалось. В основе реферата - полученный от вас материал. Я его значительно сократил и несколько переработал, немного перестроил, добавил эпиграфы и прочие цитаты а также кое-какие собственные необязательные рассуждения. Большое спасибо за помощь (Фактически Ваш вклад составил около 80% работы).