state

Federal Income Taxation of Estates, Trusts & Beneficiaries (2013 Supplement)

Only customers of the existing book, Federal Income Taxation of Estates, Trusts & Beneficiaries should order this product if you are not on a standing order basis to receive supplements.

Provides step-by-step guidance for dealing with the problems of preparation of the decedent’s final return, characterization of income in respect of a decedent, computation of distributable net income (DNI), the interaction of the system of taxation of trusts and estates and the passive activity rules, the grantor trust rules, and the rules relating to split interest charitable trusts.

CONTENTS:
1.    The Income Tax Meaning of Estates and Trusts
2.    Decedent's Income Tax Liability for the Year of Death
3.    Income in Respect of Decedents
4.    Partnership Interests
5.    Distributable Net Income
6.    The Charitable Deduction
7.    Distributions
8.    The Passive Activity Rules
9.    The Throwback Rule
10.    Grantor Trusts
11.    Split-Interest Charitable Trusts
12.    Termination and Modification
13.    The Executor's Personal Liability for Federal Taxes of the Decedent and the Estate

If you would like more details about this product, or would like to order a copy online, please click here.




state

Federal Income Taxation of Estates, Trusts & Beneficiaries (2012 Supplement) (U.S.)

Available: June 2012

Author: Mark L. Ascher

Only customers of the existing book, Federal Income Taxation of Estates, Trusts & Beneficiaries should order this product if you are not on a standing order basis to receive supplements.

Provides step-by-step guidance for dealing with the problems of preparation of the decedent’s final return, characterization of income in respect of a decedent, computation of distributable net income (DNI), the interaction of the system of taxation of trusts and estates and the passive activity rules, the grantor trust rules, and the rules relating to split interest charitable trusts.

CONTENTS:

  1. The Income Tax Meaning of Estates and Trusts
  2. Decedent's Income Tax Liability for the Year of Death
  3. Income in Respect of Decedents
  4. Partnership Interests
  5. Distributable Net Income
  6. The Charitable Deduction
  7. Distributions
  8. The Passive Activity Rules
  9. The Throwback Rule
  10. Grantor Trusts
  11. Split-Interest Charitable Trusts
  12. Termination and Modification
  13. The Executor's Personal Liability for Federal Taxes of the Decedent and the Estate

Loose-leaf book

Related books:

 

If you would like more details about this product, or would like to order a copy online, please click here.




state

Federal Income Taxation of Decedents, Estates and Trusts - CCH Tax Spotlight Series (U.S.)

Provides concise, plain-English coverage of fundamental rules for preparing a decedent's final income tax return and highlights the income tax rules for the decedent's estate and related trusts. Also covered are the special rules regarding the taxation of grantor trusts and bankruptcy estates. Fiduciary duties, including liability for filing a return and paying any taxes due on behalf of the estate or trust, are also thoroughly discussed. Examples illustrating these rules are provided throughout

Among the subjects covered in this quick answer reference are:
- Decedent's last return
- Death of a partnership member
- Decedent's stock holdings
- Income tax return of estate or trust
- Grantor trusts
- Beneficiary's tax liability
- Bankruptcy estates
- Fiduciary duties and liabilities


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state

Federal Income Taxation of Decedents, Estates and Trusts - 2015 CCH Tax Spotlight Series (U.S.)

At the death of the decedent, a separate taxable entity, the decedent's estate, is created. A fiduciary is appointed to take over administration of the decedent's estate. The representative gathers the assets, files the decedent's final income tax return, satisfies tax liabilities, oversees creation and funding of any testamentary trusts, which become separate taxpaying entities. The estate is liable for the tax on the income received during the period of its administration and the fiduciary oversees preparation of all tax forms required including the final income tax return and any estate and gift tax returns that are due.

This book provides concise, plain-English coverage of these issues and more. It presents the fundamental rules for preparing a decedent's final income tax return and highlights the income tax rules for the decedent's estate and related trusts. Also covered are the special rules regarding the taxation of grantor trusts and bankruptcy estates. Fiduciary duties, including liability for filing a return and paying any taxes due on behalf of the estate or trust, are also thoroughly discussed.

Among the subjects covered in this quick answer reference are:

  • Decedent's last return
  • Death of a partnership member
  • Decedent's stock holdings
  • Income tax return of estate or trust
  • Grantor trusts
  • Beneficiary's tax liability
  • Bankruptcy estates
  • Fiduciary duties and liabilities
9780808038382  6" x 9"     240 pages

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state

Federal Estate & Gift Taxes: Code & Regulations (Including Related Income Tax Provisions), as of March 2014 (U.S.)

Full official text of the estate, gift, and generation-skipping transfer tax provisions of the Internal Revenue Code and the corresponding Final, Temporary, and Proposed Regulations. Also included are selected income tax Code sections and Regulations that closely relate to estate and gift taxes, as well as selected procedural Code sections and corresponding Regulations.

Unified transfer tax rates and the income tax rates applicable to estates and trusts, presented in tabular form for quick reference.

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Estate & Retirement Planning Answer Book, 2015 Edition (U.S.)
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Federal Income Taxation of Decedents, Estates and Trusts - 2015 CCH Tax Spotlight Series (U.S.)
Federal Income Taxation of Estates, Trusts & Beneficiaries (2014 Supplement) (U.S.)
Income Taxation of Fiduciaries and Beneficiaries (2014) (U.S.)
Like-Kind Exchanges Under Code Section 1031 – CCH Tax Spotlight Series (U.S.)
Multistate Guide to Estate Planning (2015) (w/CD)
U.S. Master Estate and Gift Tax Guide (2015)
Business Succession Planning Answer Book – 2015 (U.S.)
Fiduciary Accounting Answer Book, 2015 (U.S.)
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Practical Guide to Estate Planning, 2015 Edition (with CD) (U.S.)
Price on Contemporary Estate Planning (2015) (U.S.)
Tax and Estate Planning with Real Estate, Partnerships and LLCs, 2015 (U.S.

If you would like more details about this product, or would like to order a copy online, please click here.




state

Federal Estate & Gift Taxes: Code & Regulations (Including Related Income Tax Provisions), As of 03/2013

-  Full official text of the estate, gift, and generation-skipping transfer tax provisions of the Internal Revenue Code and the corresponding Final, Temporary, and Proposed Regulations.  Also included are selected income tax Code sections and Regulations that closely relate to estate and gift taxes, as well as selected procedural Code sections and corresponding Regulations.

-  Unified transfer tax rates and the income tax rates applicable to estates and trusts, presented in tabular form for quick reference.

Reflects developments through March 2013.  

If you would like more details about this product, or would like to order a copy online, please click here.




state

Federal Estate & Gift Taxes: Code & Regulations (Including Related Income Tax Provisions), As of 03/2012

Available: April 2012

- Full official text of the estate, gift, and generation-skipping transfer tax provisions of the Internal Revenue Code and the corresponding Final, Temporary, and Proposed Regulations.  Also included are selected income tax Code sections and Regulations that closely relate to estate and gift taxes, as well as selected procedural Code sections and corresponding Regulations.

- Unified transfer tax rates and the income tax rates applicable to estates and trusts, presented in tabular form for quick reference.

Expanded 7-1/2" x 10" oversized page and larger type fonts for enhanced readability. 

Reflects developments through February, 2012

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If you would like more details about this product, or would like to order a copy online, please click here.




state

Federal and State Taxation of Limited Liability Companies (2015) (U.S.)

David J. Cartano, J.D.

Provides clear and reliable guidance on what the latest tax treatment is for limited liability companies and what it means for your clients or your business. It answers all of your questions with an analysis of all federal tax issues applicable to LLCs with detailed references to related Code Sections and Treasury Regulations, plus cases, revenue rulings and private letter rulings. It provides a state-by-state analysis of state tax laws and filing requirements in all 50 states and the District of Columbia, with references to the applicable tax forms and places of filing listed. It explains how to prepare the most common LLC tax forms, state tax forms, checklists, practice tips, tables, and examples.

1. Introduction
2. Summary of LLC Laws
3. Advantages and Disadvantages of LLCs
4. Special Issues Regarding S Corporations and LLCs
5. Classification of LLCs
6. Contributions
7. Taxation of LLC Income
8. Allocations
9. Basis and Member's Share of Debt
10. Distributions
11. Reorganizations
12. Terminations
13. Loss Limitations
14. Payments and Benefits to Members
15. Transfer of Membership Interests
16. Self-Employment and Employment Taxes
17. Accounting Methods and Procedures
18. Foreign LLCs
19. Foreign-Owned Domestic LLCs
20. Investment LLCs
21. Estate and Gift Tax Planning
22. Federal and State Filing Requirements
23. State Tax Laws
24. Asset Protection, Charging Orders and Creditors' Rights

7" x 10" 1,064 pages

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state

Federal and State Taxation of Limited Liability Companies (2014) (U.S.)

Author: David J. Cartano

This hands-on treatise is dedicated entirely to the taxation of LLCs. It answers all of your questions with an analysis of all federal tax issues applicable to LLCs with detailed references to related Code Sections and Treasury Regulations, plus cases, revenue rulings and private letter rulings. It provides a state-by-state analysis of state tax laws and filing requirements in all 50 states and the District of Columbia, with references to the applicable tax forms and places of filing listed. It explains how to prepare the most common LLC tax forms, state tax forms, checklists, practice tips, tables, and examples. This comprehensive manual offers scrupulous and exhaustive coverage of LLC taxation that accountants, tax attorneys, and CPAs working with LLCs will find invaluable for daily reference.

CONTENTS:

  1. Introduction
  2. Summary of LLC Laws
  3. Advantages and Disadvantages of LLCs
  4. Special Issues Regarding S Corporations and LLCs
  5. Classification of LLCs
  6. Contributions
  7. Taxation of LLC Income
  8. Allocations
  9. Basis and Member's Share of Debt
  10. Distributions
  11. Reorganizations
  12. Terminations
  13. Loss Limitations
  14. Payments and Benefits to Members
  15. Transfer of Membership Interests
  16. Self-Employment and Employment Taxes
  17. Accounting Methods and Procedures
  18. Foreign LLCs
  19. Foreign-Owned Domestic LLCs
  20. Investment LLCs
  21. Estate and Gift Tax Planning
  22. Federal and State Filing Requirements
  23. State Tax Laws
  24. Asset Protection, Charging Orders and Creditors' Rights

1,064 pages

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    If you would like more details about this product, or would like to order a copy online, please click here.




    state

    Federal and State Taxation of Limited Liability Companies (2013)

    Author: David J. Cartano

    This hands-on treatise is dedicated entirely to the taxation of LLCs.  It answers all of your questions with an analysis of all federal tax issues applicable to LLCs with detailed references to related Code Sections and Treasury Regulations, plus cases, revenue rulings and private letter rulings. It provides a state-by-state analysis of state tax laws and filing requirements in all 50 states and the District of Columbia, with references to the applicable tax forms and places of filing listed. It explains how to prepare the most common LLC tax forms, state tax forms, checklists, practice tips, tables, and examples. This comprehensive manual offers scrupulous and exhaustive coverage of LLC taxation that accountants, tax attorneys, and CPAs working with LLCs will find invaluable for daily reference.

    CONTENTS:

    1. Introduction
    2. Summary of LLC Laws
    3. Advantages and Disadvantages of LLCs
    4. Special Issues Regarding S Corporations and LLCs
    5. Classification of LLCs
    6. Contributions
    7. Taxation of LLC Income
    8. Allocations
    9. Basis and Member's Share of Debt
    10. Distributions
    11. Reorganizations
    12. Terminations
    13. Loss Limitations
    14. Payments and Benefits to Members
    15. Transfer of Membership Interests
    16. Self-Employment and Employment Taxes
    17. Accounting Methods and Procedures
    18. Foreign LLCs
    19. Foreign-Owned Domestic LLCs
    20. Investment LLCs
    21. Estate and Gift Tax Planning
    22. Federal and State Filing Requirements
    23. State Tax Laws
    24. Asset Protection, Charging Orders and Creditors' Rights

    If you would like more details about this product, or would like to order a copy online, please click here.




    state

    Federal and State Taxation of Limited Liability Companies (2013)

    Available: June 2012

    Author: David J. Cartano

    Provides clear and reliable guidance on what the latest tax treatment is for limited liability companies and what it means for your clients or your business. This hands-on treatise is dedicated entirely to the taxation of LLCs. It answers all of your questions with an analysis of all federal tax issues applicable to LLCs with detailed references to related Code Sections and Treasury Regulations, plus cases, revenue rulings and private letter rulings. It provides a state-by-state analysis of state tax laws and filing requirements in all 50 states and the District of Columbia, with references to the applicable tax forms and places of filing listed. It explains how to prepare the most common LLC tax forms, state tax forms, checklists, practice tips, tables, and examples. 

    CONTENTS:

    1. Introduction
    2. Summary of LLC Laws
    3. Advantages and Disadvantages of LLCs
    4. Special Issues Regarding S Corporations and LLCs
    5. Classification of LLCs
    6. Contributions
    7. Taxation of LLC Income
    8. Allocations
    9. Basis and Member's Share of Debt
    10. Distributions
    11. Reorganizations
    12. Terminations
    13. Loss Limitations
    14. Payments and Benefits to Members
    15. Transfer of Membership Interests
    16. Self-Employment and Employment Taxes
    17. Accounting Methods and Procedures
    18. Foreign LLCs
    19. Foreign-Owned Domestic LLCs
    20. Investment LLCs
    21. Estate and Gift Tax Planning
    22. Federal and State Filing Requirements
    23. State Tax Laws
    24. Asset Protection, Charging Orders and Creditors' Rights

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    If you would like more details about this product, or would like to order a copy online, please click here.




    state

    Examples & Explanations: Wills, Trusts, and Estates, Fifth Edition

    Published: June 2012


    Comprehensive coverage is the hallmark of Examples & Explanations: Wills, Trusts, and Estates, Fifth Edition. It combines textual material with well-written examples, explanations, and questions to test students’ comprehension and provide them with practice in applying information to fact patterns. It includes comprehensive questions which present a variety of issues in one fact situation.

    Topics covered:

    • Transfer of death deeds
    • Self-settled spendthrift trusts
    • The Rule Against Perpetuities reform
    • Federal Gift, Estate, and Generation-Skipping Transfer Tax
    • Uniform Trust Code
    • The rights of same-sex partners
    • Medicaid planning
    • Physician-assisted suicide
    • Intestacy
    • Wills and trusts, including non-probate assets
    • Disability and death planning
    • Malpractice and professional responsibility

    If you would like more details about this product, or would like to order a copy online, please click here.




    state

    Estate Planning: Principles and Problems, Third Edition

    Published: October 2011


    This coursebook features a case-study and problems approach in which the principles of estate planning are first introduced and then demonstrated through student analysis of short exercises and simulated client situations. A forms supplement on CD is an additional tool for giving students practice with drafting exercises.

    Topics covered:

    • Tax Relief
    • Unemployment Insurance Re-authorization
    • Job Creation Act of 2010
    • Same-sex marriage and planning
    • Uniform Probate Code’s 2008 changes dealing with definitions of children
    • Durable powers of attorney and medical care directives, including “persistent vegetative state”
    • Retirement asset tax planning material
    • Trust “decanting”
    • Family offices and private trust companies
    • Pet Trusts

    If you would like more details about this product, or would like to order a copy online, please click here.




    state

    Estate Planning with Life Insurance, 5th Edition

    This popular guide provides critical insight into the many roles life insurance plays in Estate Planning. An essential reference for anyone involved in estate planning, this book will demonstrate how life insurance can assist your clients in securing lifetime financial success and establishing a strong legacy.

    Tax and Family Business Succession Planning Implementing Estate Freezes, 3rd Edition This handy reference includes:
    • A comprehensive Estate Planning Fact Finder
    • How to resolve and plan for estate liquidity needs
    • The role of corporate-owned life insurance in estate and business planning
    • Detailed strategies for funding buy/sell agreements
    • Insurance needs and succession planning for owners of family businesses
    • The use of life insurance in planning with trusts
    • The role of life insurance in charitable giving

    New for this edition:
    • Discussion of new income tax rules for 10/8 policies and leveraged insured annuities
    • Discussion and planning issues regarding recent CRA statements on corporate ownership and beneficiary designations
    • Review of proposed new rules for exempt life insurance policies
    • Expanded commentary regarding the transfer of insurance policies between corporations and shareholders
    • Update on changes to dividend tax rates and the capital gains exemption
    • Expanded commentary on post-mortem tax planning including “pipeline” planning
    • Detailed new section on family shareholders agreements
    • Review of new rules affecting retirement compensation arrangements
    • Important new cases concerning shareholder disputes and dependant and spousal support claims
    • Expanded case studies

    Glenn Stephens LLB, was called to the Ontario Bar in 1982 and spent two years with a major accounting firm before joining the insurance industry as a tax and estate planning consultant. Glenn subsequently became a partner in a Toronto law firm before returning to the insurance industry in 1996 as a tax and estate planning consultant to a major Canadian insurance distributor. Glenn is a Director, Planning Services with PPI Advisory in Toronto, and provides tax and legal support to PPI Associates across Canada. He has been with PPI since 2004. Glenn has le

    If you would like more details about this product, or would like to order a copy online, please click here.




    state

    Estate Planning (2013 Edition) (U.S.)

    Estate Planning provides the most encyclopedic coverage of estate planning practice, from complex transfer tax laws and essential strategy to inter vivos gifts and post-mortem activities. Providing indepth analysis and expert guidance on the various arrangements that may be employed to dispose of wealth, this valuable reference offers exhaustive coverage of the law, strategies, and practices needed to create a comprehensive estate plan, including advice on opportunities to escape or shift the tax burden in scores of typical and not-so-typical situations.

    Volume One

    • Chapter 1 Introduction
    • Chapter 2 Intestacy: Estate Plans by Operation of State Law
    • Chapter 3 Wills as Estate Planning Instruments
    • Chapter 4 Trusts as Estate Planning Instruments
    • Chapter 5 Income Taxation of Trusts, Estates, Grantors and Beneficiaries
    • Chapter 6 Inter Vivos Transfers
    • Chapter 7 Wealth Transfer Taxation of Inter Vivos Transfers

    Volume Two

    • Chapter 8 Nonprobate Transfers: Life Insurance
    • Chapter 9 Nonprobate Transfers: Retirement Benefits
    • Chapter 10 Concurrent Interests
    • Chapter 11 Future Interests
    • Chapter 12 Powers of Appointment: Building Flexibility Into the Plan
    • Chapter 13 Marital Deduction Planning
    • Chapter 14 Charitable Deduction Planning
    • Chapter 15 Postmortem Estate Planning: Administration and Compliance

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    If you would like more details about this product, or would like to order a copy online, please click here.




    state

    Estate & Retirement Planning Answer Book, 2015 Edition (U.S.)

    William D. Mitchell, J.D.

    Provides expanded coverage of financial and estate planning strategies for implementing individualized solutions for the special problems associated with retaining accumulated wealth for retirement and estate planning purposes. With its comprehensive two-part approach to the complex issues that link retirement planning and estate planning, this book includes coverage of such topics as updated distribution and limitation amounts for individual retirement accounts and qualified plan distributions, updated exclusion amounts and income tax rates, capital gains and Roth accounts and changes in the law to reflect the latest legislation.

    Replete with scores of examples that illustrate and analyze estate planning strategies and their effects, it brings insight and expertise to the realm of estate and retirement planning by focusing on the tax-free transfer of wealth and by providing an insider's view of the various retirement benefits available to the corporate executive under both qualified and non-qualified retirement plans.

    Chapter 1 The Accumulation and Preservation of Wealth
    Chapter 2 Wills, Revocable Trusts, and Other Alternatives
    Chapter 3 Overview of Tax Principles
    Chapter 4 The Marital Deduction
    Chapter 5 Bypass Trusts
    Chapter 6 Gifts
    Chapter 7 Life Insurance
    Chapter 8 Annuities
    Chapter 9 Valuation of Business Interests and Other Property
    Chapter 10 Charitable Contributions
    Chapter 11 Funding for Liquidity
    Chapter 12 Using Trusts with Grantor Retained Interests in Estate Planning
    Chapter 13 Asset Protection
    Chapter 14 Benefits and Domestic Relations
    Chapter 15 Post-Death Estate Planning
    Chapter 16 Benefit Plans
    Chapter 17 Tax-Qualified Retirement Plans
    Chapter 18 Employee Stock Ownership Plans
    Chapter 19 Nonqualified Retirement Plans
    Chapter 20 Personal Investing
    Chapter 21 Business Transfers
    Chapter 22 Individual Retirement Accounts and Simplified Employee Pensions
    Chapter 23 Tax-Qualified Plan Distributions
    Chapter 24 Distributions From Nonqualified Plans
    Chapter 25 Protection of Retirement Income
    Chapter 26 Incapacity and Other Retirement Issues
    Chapter 27 Estate Planning for Qualified Retirement Plan Benefits and IRAs
    Chapter 28 Estate Planning for Nonqualified Retirement Plans
    Chapter 29 IRA Distributions
    Chapter 30 Audits, Administrative Proceedings, and Tax Court Litigation
    Chapter 31 Family Limited Partnerships
    Appendix A Treasury Regulations Section 1.401(a)(9)-9 Life Expectancy and Distribution Period Tables
    Appendix B Act/Public Law Number

    7" x 10"    1,300 pages

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    state

    Estate & Retirement Planning Answer Book, 2014 Edition (U.S.)

    Author: William D. Mitchell, J.D.

    Provides expanded coverage of financial and estate planning strategies for implementing individualized solutions for the special problems associated with retaining accumulated wealth for retirement and estate planning purposes. With its comprehensive two-part approach to the complex issues that link retirement planning and estate planning, this book includes coverage of such topics as the final minimum distribution rules for individual retirement accounts and qualified plan distributions, the use of insurance as a qualified plan asset, and changes in the law to reflect the latest legislation.

    Replete with scores of examples that illustrate and analyze estate planning strategies and their effects, it brings insight and expertise to the realm of estate and retirement planning by focusing on the tax-free transfer of wealth and by providing an insider's view of the various retirement benefits available to the corporate executive under both qualified and non-qualified retirement plans.

    Chapter 1 The Accumulation and Preservation of Wealth
    Chapter 2 Wills, Revocable Trusts, and Other Alternatives
    Chapter 3 Overview of Tax Principles
    Chapter 4 The Marital Deduction
    Chapter 5 Bypass Trusts
    Chapter 6 Gifts
    Chapter 7 Life Insurance
    Chapter 8 Annuities
    Chapter 9 Valuation of Business Interests and Other Property
    Chapter 10 Charitable Contributions
    Chapter 11 Funding for Liquidity
    Chapter 12 Using Trusts with Grantor Retained Interests in Estate Planning
    Chapter 13 Asset Protection
    Chapter 14 Benefits and Tax Planning in Marital Settlements
    Chapter 15 Post-Death Estate Planning
    Chapter 16 Benefit Plans
    Chapter 17 Tax-Qualified Retirement Plans
    Chapter 18 Employee Stock Ownership Plans
    Chapter 19 Nonquaified Retirement Plans
    Chapter 20 Personal Investing
    Chapter 21 Business Transfers
    Chapter 22 Individual Retirement Accounts and Simplified Employee Pensions
    Chapter 23 Tax-Qualified Plan Distributions
    Chapter 24 Distributions From Nonqualified Plans
    Chapter 25 Protection of Retirement Income
    Chapter 26 Incapacity and Other Retirement Issues
    Chapter 27 Estate Planning for Qualified Retirement Plan Benefits and IRAs
    Chapter 28 Estate Planning for Nonqualified Retirement Plans
    Chapter 29 IRA Distributions
    Chapter 30 Audits, Administrative Proceedings, and Tax Court Litigation
    Chapter 31 Family Limited Partnerships
    Appendix A Treasury Regulations Section

    If you would like more details about this product, or would like to order a copy online, please click here.




    state

    Estate & Gift Tax Handbook (2014) (U.S.)

    Susan Flax Posner

    Provides timely and effective advice on estate and gift tax practice and procedure, and is a useful resource for estate-planning practitioners, fiduciaries, attorneys, and others dealing with the complexities of the estate and gift tax system. Now, in one place, you can find all the information and tools necessary to arrange a person's affairs, both before and after death, to minimize the estate and gift tax burden and maximize wealth transfers through lifetime and testamentary giving.

    The following forms are completed for hypothetical taxpayers and entries and are explained line by line in the 2014 Estate & Gift Tax Handbook:

    • Form 709, United States Gift (and Generation-Skipping Transfer) Tax Return, for both a husband and a wife
    • Form 706, United States Estate (and Generation-Skipping Transfer) Tax Return
    • Form 1041, United States Income Tax Return for a Trust
    • Form 1041, United States Income Tax Return for an Estate
    • Schedule J (Form 1041), Accumulation Distribution for Certain Complex Trusts
    • Form 1040, Decedent's Final Individual Income Tax Return.
    All relevant terms and key concepts are thoroughly defined and illustrated.

    Chapter 1: Estate and Gift Tax Planning in Light of Tax Relief Act of 2010
    Chapter 2: The Federal Gift Tax
    Chapter 3: Revocable Living Trusts
    Chapter 4: Life Insurance
    Chapter 5: Anti-Freeze Valuation Rules
    Chapter 6: GRITs, GRATs, GRUTs
    Chapter 7: Qualified Personal Residence Truats (QPRTs)
    Chapter 8: Penalties Imposed on Estate and Gift Tax Preparers
    Chapter 9: Tax-Free Gifts
    Chapter 10: Charitable and Split Interest Transfers
    Chapter 11: Marital Deduction
    Chapter 12: Disclaimers-A Powerful Post-Mortem Tax Planning Tool
    Chapter 13: Family Limited Partnerships (FLPs)
    Chapter 14: Calculation of the Gift Tax
    Chapter 15: Portability
    Chapter 16: Transfer Taxes Imposed on Expatriates
    Chapter 17: The Gift Tax Return-Form 709
    Chapter 18: The Federal Estate Tax
    Chapter 19: Valuation
    Chapter 20: Estate Tax Deductions
    Chapter 21: Estate Tax Credits
    Chapter 22: Computation of Estate Tax
    Chapter 23: Opinions for Paying the Estate Tax
    Chapter 24: The Estate Tax Return-Form 706
    Chapter 25: Generation-Skipping Transfer Tax
    Chapter 26: Decedent's Final Income Tax Return
    Chapter 27: Sample of Decedent's Final Income Tax Return
    Chapter 28: Income Taxation of Trusts and Estates
    Chapter 29: Sample Income Tax Returns for Trusts
    Chapter 30: Sample Income Tax Returns for Estates
    Appendix A: Glossary of Terms

    7-1/2" x 10"   1,292 pages

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    state

    Estate & Gift Tax Handbook (2013) (U.S.)

    Author: Susan Flax Posner

    Provides advice on estate and gift tax practice and procedure, and is a useful resource for estate-planning practitioners, fiduciaries, attorneys, and others dealing with the complexities of the estate and gift tax system. Now you can have one place to find all the information and tools necessary to arrange a person's affairs, both before and after death, to minimize the estate and gift tax burden and maximize wealth transfers through lifetime and testamentary giving.

    The 2013 edition of the Estate & Gift Tax Handbook updates the volume to reflect all legislative, judicial and administrative changes to the wealth transfer tax laws that occurred in the past year.

    Included in the 2013 Estate & Gift Tax Handbook are important IRS revenue rulings, forms and publications, private letter rulings and IRS treasury regulations and significant developments from the federal courts including the U.S. Tax Court and the U.S. Courts of Appeal around the country.

    The following forms are completed for hypothetical taxpayers and entries and are explained line by line in the 2013 Estate & Gift Tax Handbook:

    -Form 709, United States Gift (and Generation-Skipping Transfer) Tax Return, for both a husband and a wife
    -Form 706, United States Estate (and Generation-Skipping Transfer) Tax Return
    -Form 1041, United States Income Tax Return for a Trust
    -Form 1041, United States Income Tax Return for an Estate
    -Schedule J (Form 1041), Accumulation Distribution for Certain Complex Trusts
    -Form 1040, Decedent's Final Individual Income Tax Return.

    Chapter 1: Estate and Gift Tax Planning in Light of Tax Relief Act of 2010
    Chapter 2: The Federal Gift Tax
    Chapter 3: Revocable Living Trusts
    Chapter 4: Life Insurance
    Chapter 5: Anti-Freeze Valuation Rules
    Chapter 6: GRITs, GRATs, GRUTs
    Chapter 7: Qualified Personal Residence Truats (QPRTs)
    Chapter 8: Penalties Imposed on Estate and Gift Tax Preparers
    Chapter 9: Tax-Free Gifts
    Chapter 10: Charitable and Split Interest Transfers
    Chapter 11: Marital Deduction
    Chapter 12: Disclaimers — A Powerful Post-Mortem Tax Planning Tool
    Chapter 13: Family Limited Partnerships (FLPs)
    Chapter 14: Calculation of the Gift Tax
    Chapter 15: Gifts by Nonresident Citizens
    Chapter 16: Transfer Taxes Imposed on Expatriates
    Chapter 17: The Gift Tax Return — Form 709
    Chapter 18: The Federal Estate Tax
    Chapter 19: Valuation
    Chapter 20: Estat

    If you would like more details about this product, or would like to order a copy online, please click here.




    state

    Competition Law of the United States

    Published: January 2013


    Derived from the renowned multi-volume International Encyclopaedia of Laws, Competition Law of the United States covers every aspect of the subject – the various forms of restrictive agreements and abuse of dominance prohibited by law and the rules on merger control; tests of illegality; filing obligations; administrative investigation and enforcement procedures; civil remedies and criminal penalties; and raising challenges to administrative decisions.

    Throughout the book, the treatment emphasizes enforcement, with relevant cases analysed where appropriate. An informative introductory chapter provides detailed information on the economic, legal, and historical background, including national and international sources, scope of application, an overview of substantive provisions and main notions, and a comprehensive description of the enforcement system including private enforcement.

    The book proceeds to a detailed analysis of substantive prohibitions, including:

    • Cartels and other horizontal agreements
    • Vertical restraints
    • The various types of abusive conduct by the dominant firms and the appraisal of concentrations
    • Administrative enforcement of competition law, with a focus on the antitrust authorities’ powers of investigation and the right of defence of suspected companies
    • Voluntary merger notifications and clearance decisions
    • Description of the judicial review of administrative decisions

    Lawyers who handle transnational commercial transactions will appreciate the explanation of fundamental differences in procedure from one legal system to another, as well as the international aspects of competition law.


    If you would like more details about this product, or would like to order a copy online, please click here.




    state

    CCH's Guidebooks to State Taxes 2015

    CCH's Guidebooks to State Taxes are the classic handbooks on specific State taxation. Widely used by practitioners and all those involved in State taxes, these time-saving guides are accepted as the premier source for quick reference to all taxes levied by the state, including personal and corporate income, inheritance and gift, sales and use, and property taxes (when applicable). The 2015 Guidebooks are reflecting significant new legislation, regulations and court decisions through press time.

    6" x 9"

    State Item Availability ISBN Pages
    California  8450 Dec-14 9780808038450 784
    Connecticut 8474 Nov-14 9780808038474 324
    Florida  8498 Full Article

    state

    Archived Webinar - The Use of Trusts in Estate and Business Planning

    Trusts have become extremely valuable tools when planning for the continuance of a person's estate, and are often used in business succession planning as well. For example, discretionary trusts are one of the most flexible tax planning tools available. However, there are many types of trusts, and each can be used to tailor specific planning needs.



    Just as trusts are a valuable tool, there are also many tax and legal traps that one needs to be cognizant of when using them in client situations. For example, the very creation of the trust can be particularly troublesome if it is not set up with the correct attributes or if assets are not transferred to it correctly.

    This 2 hour webinar will provide a practical and complete overview of the legal definitions and considerations of various trust types, as well as reviewing important tax considerations when planning with trusts. Examples of suggested tax planning structures and related tips will also be provided.



    More specifically, topics covered will include:

    • What elements are required for a properly created trust
    • Tax issues to review when creating a trust and in particular the tax attribution rules
    • Review of types of trusts used in estate and business planning - including insurance trusts, spendthrift trusts, asset protection trusts, private foundation trusts and trusts created for probate and estate tax minimization and income splitting
    • Change of trustees - change of control from a tax perspective
    • What are the tax and other limitations of amending a trust once created
    • What ongoing obligations do trustees have to beneficiaries, including reporting and trust accounting

     




     

    If you would like more details about this product, or would like to order a copy online, please click here.




    state

    Archived Webinar - Implementing Estate Freezes Part I

    One of the tax planning strategies often employed in estate planning involves the use of an estate freeze to transfer future growth in assets to the next generation. Estate freezes come in many forms, and each bears its own unique set of risks and complexities.

    Join the tax lawyers of Minden Gross LLP for a practical two-part discussion of estate freezes. This webinar will highlight some of the topics found in CCH's "Implementing Estate Freezes", authored by David Louis of Minden Gross. More particularly, the first part of this webinar series will review the "why's" and "how-to's" of implementing estate freezes, and provide guidance on avoiding common traps associated with such types of succession plans. More specifically, topics covered in Part 1 will include:

    • What is an estate freeze?
    • When should a freeze be implemented?
    • Basic configuration
    • Share provisions
    • Section 85 vs section 86 freezes
    • Common pitfalls
    • The use of trusts
    • Tax traps associated with estate freezes

    Part 2 of this series will air during the winter semester. Details can be found at [link coming later].

    If you would like more details about this product, or would like to order a copy online, please click here.




    state

    A Practical Guide to Estates and Trusts, 3rd Edition

    A Practical Guide to Estates and Trusts provides pertinent estate and trust compliance information for professionals who complete tax returns for estates and trusts. Accountants and lawyers who provide advice on the administration of estates or trusts will find the tips and checklists provided by the author, helpful in the planning process.

    Since the last edition was published, there have been substantial changes that impact estate planning in the form of budgetary pronouncements, legislative changes, new case law, and CRA administrative positions.

    The new edition of A Practical Guide to Estates and Trusts has been updated to include:

    • all legislative changes to October 2010
    • new CRA administrative filing requirements
    • new CRA technical interpretations
    • new court cases with respect to trust residency determination

    Other topics covered include:

    • Estate Administration
    • Calculating Income Taxes Payable
    • Income and Capital Interest in Trusts
    • Family Trusts
    • Executor's Compensation
    • Estate Accounting
    • Capital Gains Deduction
    • Allocations – Designations
    • Anti-Avoidance Rules
    • The 21-Year Deemed Disposition Rule

    The author provides guidance on completing appropriate Canada Revenue Agency forms. Selected Interpretation Bulletins and Information Circulars are reproduced to further assist in the completion of the relevant forms.

     

    Related Products

    Implementing Estate Freezes, 3rd Edition

    Estate Planning with Life Insurance, 5th Edition

    Death of a Taxpayer, 10th Edition

    The Estate Planner's Handbook, 4th Edition

    If you would like more details about this product, or would like to order a copy online, please click here.




    state

    Sufi shrines and the Pakistani state: the end of religious pluralism / Umber Bin Ibad

    Rotch Library - NA6010.7.B56 2018




    state

    Architecture and urbanism in the French Atlantic empire: state, church, and society, 1604-1830 / Gauvin Alexander Bailey

    Rotch Library - NA1046.B35 2018




    state

    Estate landscapes in northern Europe / edited by Jonathan Finch, Kristine Dyrmann and Mikael Frausing

    Rotch Library - SB470.55.E853 E88 2019




    state

    National statement on ethical conduct in human research / developed jointly by National Health and Medical Research Council, Australian Research Council, Universities Australia




    state

    Pathways to pregnancy & parturition / P.L. Senger, Ph. D., emeritus professor, Washington State University

    Senger, P. L. (Phillip L.), author




    state

    Power subsidy to cost state exchequer Rs 5,109 cr this year



    • DO NOT USE Punjab and Haryana
    • India

    state

    Separate SGPC leads to resurgence of Sikh identity in state, little poll value



    • DO NOT USE Punjab and Haryana
    • India

    state

    Govt tarnishing India’s image by making contradictory statements on Dawood’s location: Cong



    • DO NOT USE Punjab and Haryana
    • India

    state

    PAU is not the spokesperson of the state govt, says vice chancellor BS Dhillon



    • DO NOT USE Punjab and Haryana
    • India

    state

    Punjab does not have a single drop of extra water for states like Haryana, says Capt Amarinder Singh



    • DO NOT USE Punjab and Haryana
    • India

    state

    Kalam believed Punjab could have been a golden state, says Brigadier Salwan



    • DO NOT USE Punjab and Haryana
    • India

    state

    Slain SP Baljit Singh cremated with full state honours



    • DO NOT USE Punjab and Haryana
    • India

    state

    Gurdaspur attack: Centre and state govt conducting ‘parallel’ probe in the case, says Punjab CM Badal



    • DO NOT USE Punjab and Haryana
    • India

    state

    BJP to brainstorm strategy for five poll-bound states, special focus on Uttar Pradesh




    state

    Navjot Sidhu stages a comeback into Punjab politics, nominated to state BJP core team




    state

    Uddhav Thackeray meets Devendra Fadnavis, demands full-time Home Minister in state




    state

    Mannan contests state police chief’s appointment, extension




    state

    IOA says will issue final statement of contribution after lifting of lockdown




    state

    Wushu beats lockdown as Maharashtra state championship goes online, nationals to follow




    state

    Pune boy Aryaman Singh climbs to first in Under-13 National Golf Ranking, first from state




    state

    State govt to widen tax net, announce new levies



    • DO NOT USE Maharashtra
    • India

    state

    On infrastructure, state follows in Modi’s footsteps



    • DO NOT USE Maharashtra
    • India

    state

    Maharashtra justifies beef ban, says state still dependant on agriculture



    • DO NOT USE Maharashtra
    • India

    state

    Agrarian Distress: State to bring in stringent norms for private moneylenders



    • DO NOT USE Maharashtra
    • India

    state

    State seeks Rs 2,400 crore from Centre



    • DO NOT USE Maharashtra
    • India

    state

    State aims to add 14,400 MW to renewable energy portfolio by 2020



    • DO NOT USE Maharashtra
    • India