For more than 50 years, Income Taxation of Estates and Trusts has been the treatise that thousands of practitioners have relied on for expert guidance through the federal rules and regulations governing the income taxation of estates, trusts, and their beneficiaries. Written by authors with more than 70 years of experience in the field, the substantially revised 15th Edition will prove to be just as indispensable, with its many new discussions of how the Internal Revenue Code taxes estates and trusts in light of recent legislative, regulatory, and judicial changes. You ll find expanded analysis that helps you: evaluate how Subchapter J may apply to your clients -- greatly expanded information on foreign trusts and how Congress and the IRS tax and regulate these entities -- detailed insight into how and when trusts and estates may be shareholders of S corporation stock and how they are taxed -- an exhaustive examination of the rules governing QSSTs and ESBTs -- and additional new analysis of the 645 election, distributable net income, deductions available to trusts, and income in respect of a decedent. Relevant cases, revenue rulings, and private rulings, as well as applicable code sections and regulations are referenced, cited, and explained in a way that makes finding answers to your specific questions quick and easy.
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Jonathan Blattmachr's practice at Milbank, Tweed, Hadley & McCloy LLP in New York City involves estate and gift tax planning, tax exempt organizations and estate and trust administration. He is recognized as one of the most creative trusts and estates lawyers in the country and is listed in the Best Lawyers in America. He was listed in 1985, before he was 40 years old, as among the best 250 lawyers in the country and has been listed as one of the best 50 lawyers in New York. He has written and lectured extensively on estate and trust taxation and charitable giving. He currently serves as chair of the Milbank Trusts and Estates Department. Professor F. Ladson Boyle specializes in taxation and criminal law. He practiced law for seven years before joining the USC Law faculty in 1982.
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