Home » Blattmachr on Income Taxation of Estates and Trusts (October 2012 Edition) by F. Ladson Boyle
Blattmachr on Income Taxation of Estates and Trusts (October 2012 Edition) F. Ladson Boyle

Blattmachr on Income Taxation of Estates and Trusts (October 2012 Edition)

F. Ladson Boyle

Published October 8th 2011
ISBN :
Kindle Edition
953 pages
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 About the Book 

PLI’s Blattmachr on Income Taxation of Estates and Trusts offers today’s most comprehensive treatment of how the I.R.C. taxes estates and trusts in light of recent legislative, regulatory, and judicial developments.You’ll find vital information onMorePLI’s Blattmachr on Income Taxation of Estates and Trusts offers today’s most comprehensive treatment of how the I.R.C. taxes estates and trusts in light of recent legislative, regulatory, and judicial developments.You’ll find vital information on how income in respect of a decedent is taxed- a decedent’s final return- the taxation of foreign trusts, simple and complex trusts, and charitable lead trusts- income tax issues that must be addressed when using revocable trusts as an estate planning vehicle- and the taxation of estates and trusts as S corporation shareholders.Written by authorities with more than 70 years of combined experience in the field, Blattmachr on Income Taxation of Estates and Trusts shows you how to qualify for income tax deductions for federal estate taxes attributable to the right to the IRD- tax depreciation and depletion deductions for property held by an estate or trust- income tax deductions for net operating losses for estates and trusts- and income tax deductions related to qualified production activities income.Updated annually or as needed, Blattmachr on Income Taxation of Estates and Trusts is an indispensable resource for estate and tax planners, accountants, and general practitioners involved in estate and tax planning.Founded in 1933, Practising Law Institute is the nation’s foremost provider of continuing legal education. PLI is a leading publisher of authoritative legal references and other information resources and offers more than 300 live and electronic programs nationally.About the AuthorsF. Ladson Boyle is the Charles Simon Professor of Federal Law at the University of South Carolina. Jonathan G. Blattmachr is an attorney at Milbank, Tweed, Hadley & McCloy LLP in New York City.