Items related to Federal Income Taxation of Estates and Trusts (1990...
This supplement brings Federal Income Taxation of Estates and Trusts up-to-date with significant developments that have taken place since the publication of the main volume. The new material covers all pertinent cases, rulings, regulations, and legislation. In particular, the relevant portions of the Technical and Miscellaneous Revenue Act of 1988 (TAMRA) are fully discussed where appropriate. Included in this supplement are discussions of developments in the following areas: Miscellaneous itemized deductions, deductions for personal interest expenses, alternative minimum tax rules, grantor trust rules, reversionary trust rules, accounting periods for estates and trusts, passive activity rules (taken from 'How to Use this Supplement,' page two).
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- PublisherWarren, Gorham & Lamont
- Publication date1990
- ISBN 10 0791306313
- ISBN 13 9780791306314
- BindingPaperback
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