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Federal Income Taxation of Estates, Trusts, and Beneficiaries in a Nutshell

3rd Edition
Grayson M.P. McCouch
ISBN: 9781685616434
Subject: Tax-Estate And Gift
Format: Print - Softbound
Page Count: 492
Copyright: 2023 | Status: In Stock
Other Formats Available
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This volume can serve either as a course supplement or as a refresher for practicing lawyers. It provides a clear and accessible explanation of the federal income taxation of estates, trusts, and beneficiaries, focusing on key provisions of the Code and regulations as well as judicial decisions and administrative rulings. Numerous examples illustrate practical applications of the relevant rules. Topical coverage includes the decedent’s final income tax return; income in respect of a decedent; classification of estates and trusts; distributable net income; simple and complex trusts; distributions; grantor trusts; charitable trusts; and foreign trusts.


Imprint: West Academic Publishing
Series: Nutshells
Publication Date: 04/24/2023
Related Subject(s): Tax-Income

Grayson M.P. McCouch, University of Florida College of Law

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Significant developments covered in the new edition include:

  • Amended regulations concerning excess deductions and loss carryovers on termination of an estate or trust
  • Revised actuarial tables affecting valuation of partial interests
  • Expanded examples illustrating deduction for estate tax attributable to net IRD items
  • Amended statutory limits on net operating losses
  • Updated rates, exemptions, administrative guidance and case law

Learn more about this series.