Federal taxation of trusts, grantors, and beneficiaries
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Federal taxation of trusts, grantors, and beneficiaries income, estate, gift, generation-skipping transfer by John L. Peschel

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Published by Warren Gorham & Lamont in Boston .
Written in English

Subjects:

Places:

  • United States.

Subjects:

  • Trusts and trustees -- Taxation -- United States.,
  • Estate planning -- United States.,
  • Tax planning -- United States.,
  • Generation-skipping transfer tax -- Law and legislation -- United States.

Book details:

Edition Notes

Includes index.

StatementJohn L. Peschel, Edward D. Spurgeon.
ContributionsSpurgeon, Edward D.
Classifications
LC ClassificationsKF6443 .P42
The Physical Object
Pagination1 v. (loose-leaf) ;
ID Numbers
Open LibraryOL704920M
ISBN 100791332977
LC Control Number97061837
OCLC/WorldCa38129474

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Federal Taxation of Trusts, Grantors & Beneficiaries, Third Edition provides all of the information, analysis and guidance you need to minimize tax liabilities on trusts. This treatise covers all types of trusts, including GRATS, GRUTS, QPRTS, defective or intentional grantor trusts, S corporation trusts, foreign trusts, charitable trusts. Get this from a library! Federal taxation of trusts, grantors, and beneficiaries: income, estate, gift, taxation. [John L Peschel; Edward D Spurgeon]. Taxation of Trusts and their Beneficiaries. Starting in , under the new tax package passed by the Republicans at the end of , known as the Tax Cuts and Jobs Act, the tax brackets for and afterwards have changed slightly. The new brackets are listed at the bottom of this article. Trusts, like estates, are a taxable entity. Contact Your Account Manager to learn more about our Checkpoint online solutions. For more than two decades WG&L's Federal Income Taxation of Estates and Trusts, Third Edition, has been the definitive resource for lawyers, accountants, financial advisers, trust officers, and others who plan for and comply with the special income tax rules that apply to estates and trusts.

Get this from a library! Federal taxation of trusts, grantors, and beneficiaries: income, estate, gift, generation-skipping transfer. [John L Peschel; Edward D Spurgeon]. For more than two decades WG&L's Federal Income Taxation of Estates and Trusts, Third Edition, has been the definitive resource for lawyers, accountants, financial advisers, trust officers, and others who plan for and comply with the special income tax rules that apply to estates and trusts. With detailed, comprehensive, and practical guidance, the Treatise provides: Advice about computing the Author: Howard M. Zaritsky, Norman H. Lane, Robert T. Danforth. Federal taxation of trusts, grantors, and beneficiaries: Income, estate, gift, generation-skipping transfer (WG&L tax series) by Peschel, John L and a great selection of related books, art and collectibles available now at A grantor trust is a trust in which the settlor retains control over the trust property or its income to such an extent that the settlor is taxed on the trust's income. The use of grantor trust arrangements has become an important estate planning tool. Owners of grantor trusts may be shareholders of S corporations. A number of desirable and sophisticated estate planning arrangements involve Price: $

Federal Income Taxation of Trusts and Estates: Cases, Problems, and Materials examines the income taxation of estates and trusts, estate and trust beneficiaries, and trust settlors; its emphasis is on the provisions of 'Subchapter J' the relevant portion of the Internal Revenue Code (sections through ) and its first priority is to give readers an understanding of those provisions and.   The grantor trust rules allow grantors to control the assets and investments in a trust. The income it generates is taxed to the grantor at his or her tax rate rather than to the trust : Julia Kagan.   It is important to understand the different types of trusts and how the latest income tax rules affect the trust and its beneficiaries. What is a grantor trust? There is a good chance that you set up a grantor trust for income tax purposes, as grantor trusts are incorporated into many effective estate planning strategies. The Law of Federal Income Taxation (Hornbook) (Reserves KFR ). Estate and Gift Tax. Zaritsky & Lane. Federal Income Taxation of Estates and Trusts, 3d ed. (KFL36 & online in Westlaw). Peschel & Spurgeon. Federal Taxation of Trusts, Grantors & Beneficiaries, 3d ed. (KFP48 & online in Westlaw). Westfall & Mair.