Income taxation of estates and trusts, 1978 /

Bibliographic Details
Corporate Author:	Practising Law Institute
Other Authors:	Sederbaum, Arthur D.
Format:	Book
Language:	English
Published:	New York : Practising Law Institute, ©1978.
Series:	Tax law and estate planning series. Estate planning and administration course handbook series ; no. 95.
Subjects:	Decedents' estates > Taxation > Law and legislation > United States. Trusts and trustees > Taxation > United States. Decedents' estates > Taxation. Trusts and trustees > Taxation. United States.

Table of Contents:

1. Overview of subchapter J : inclusion, distribution and termination / Arthur D. Sederbaum
2. Accumulation trusts and the amended throwback rule / M. Carr Ferguson
3. Income in respect of a decedent / M. Carr Ferguson
4. An overview of carryover basis under the Tax Reform Act of 1976 / Thomas J. McGrath, Jonathan G. Blattmachr
5. Short term trusts / Arthur D. Sederbaum
6. Selected aspects of taxation relating to life insurance and deferred compensation / Jonathan G. Blattmachr
7. Planning for generation-skipping transfers / Carlyn S. McCaffrey
8. Charitable split-interest trusts / Mildred Kalik, Joseph Kartiganer.