Form 1041
Form 1041
Income Taxation of Estates and Trusts
John Wiley & Sons Inc
10/2020
240
Mole
Inglês
9781119763796
546
Descrição não disponível.
Chapter 1 1-1 What is a Trust? What is an Estate? 1-1 What is a trust? 1-2 Decedent's estates 1-15 Chapter 2 2-1 The Fundamentals of Fiduciary Accounting 2-1 Fiduciary accounting under the UPAIA 2-4 Distinguishing income from principal under the UPAIA 2-5 The allocation of disbursements 2-15 Practice exercise 2-1 2-25 Chapter 3 3-1 Taxation of Trusts and Decedent's Estates: An Overview 3-1 Introduction 3-2 Defining passive income 3-9 Accounting periods 3-11 Section 645 election 3-12 Accounting methods 3-13 Estimated tax 3-14 Tax identification number 3-16 Chapter 4 4-1 Gross Income for Trusts and Decedent's Estates 4-1 Items to include 4-3 Treatment of property distributed in-kind 4-6 Chapter 5 5-1 Ordinary Deductions and Credits 5-1 Trade or business expense 5-2 Income-producing activities 5-3 Interest 5-4 Taxes 5-6 Losses and bad debts 5-7 Depreciation, amortization, and depletion 5-10 Deductions and credits in respect of a decedent: Section 691(b) 5-13 Deduction for estate taxes paid: Section 691(c) 5-14 Deductions that may be allowable for estate tax purposes 5-15 Qualified business income deduction for trusts and estates 5-16 Charitable contribution deductions 5-17 Suspension of miscellaneous itemized deductions subject to the two-percent floor 5-20 Deduction in lieu of exemption 5-21 Tax credits 5-22 Chapter 6 6-1 The Income Distribution Deduction 6-1 Defining DNI 6-2 Distinguishing simple trusts from complex trusts 6-4 Section 651(a): Deduction for distributions to beneficiaries of a simple trust 6-5 Section 661(a): Deduction for distributions of complex trusts and decedent's estates 6-9 Practice exercises 6-14 Chapter 7 7-1 How Beneficiaries are Taxed 7-1 The taxation of a simple trust beneficiary 7-2 The taxation of complex trust and estate beneficiaries 7-7 Practice exercises 7-13 Chapter 8 8-1 Special Rules Round-Up 8-1 Unused deductions passed through to beneficiaries upon termination of an estate or trust 8-2 The throwback rules 8-3 Special rules applicable to Sections 661 and 662 8-5 Practice exercise 8-1 8-10 Chapter 9 9-1 The Tax Treatment of Grantor Trusts 9-1 When is a grantor treated as an owner? 9-3 Reversionary interests 9-7 Power to control beneficial enjoyment 9-9 Retention of administrative powers 9-13 Power to revoke 9-15 Income for benefit of grantor 9-16 Person other than grantor treated as substantial owner 9-18 Foreign trusts having one or more U.S. beneficiaries 9-19 Chapter 10 10-1 Taxation of Special Trusts 10-1 Pooled income funds 10-2 Electing small business trusts 10-5 Bankruptcy estates 10-11 Special rule for certain revocable trusts: Section 645 10-14 Chapter 11 11-1 Filing Form 1041: U.S. Income Tax Return for Estates and Trusts 11-1 Who must file 11-2 Method of reporting for grantor trusts 11-4 Pooled income funds 11-7 Electing small business trust 11-8 Bankruptcy estate 11-10 Other types of trusts 11-12 When to file 11-13 Who must sign 11-14 Interest and penalties 11-15 Appendix A A-1 Form 1041: U.S. Income Tax Return for Estates and Trusts A-1 Glossary Glossary 1 Index Index 1 Solutions Solutions 1 Chapter 1 Solutions 1 Chapter 2 Solutions 3 Chapter 3 Solutions 6 Chapter 4 Solutions 7 Chapter 5 Solutions 8 Chapter 6 Solutions 9 Chapter 7 Solutions 18 Chapter 8 Solutions 21 Chapter 9 Solutions 23 Chapter 10 Solutions 25 Chapter 11 Solutions 26
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Form 1041, Estate, Estates, Trust, Trusts, beneficiaries, grantor, administration, trustee, fiduciary, trustor, executor, ITET19
Chapter 1 1-1 What is a Trust? What is an Estate? 1-1 What is a trust? 1-2 Decedent's estates 1-15 Chapter 2 2-1 The Fundamentals of Fiduciary Accounting 2-1 Fiduciary accounting under the UPAIA 2-4 Distinguishing income from principal under the UPAIA 2-5 The allocation of disbursements 2-15 Practice exercise 2-1 2-25 Chapter 3 3-1 Taxation of Trusts and Decedent's Estates: An Overview 3-1 Introduction 3-2 Defining passive income 3-9 Accounting periods 3-11 Section 645 election 3-12 Accounting methods 3-13 Estimated tax 3-14 Tax identification number 3-16 Chapter 4 4-1 Gross Income for Trusts and Decedent's Estates 4-1 Items to include 4-3 Treatment of property distributed in-kind 4-6 Chapter 5 5-1 Ordinary Deductions and Credits 5-1 Trade or business expense 5-2 Income-producing activities 5-3 Interest 5-4 Taxes 5-6 Losses and bad debts 5-7 Depreciation, amortization, and depletion 5-10 Deductions and credits in respect of a decedent: Section 691(b) 5-13 Deduction for estate taxes paid: Section 691(c) 5-14 Deductions that may be allowable for estate tax purposes 5-15 Qualified business income deduction for trusts and estates 5-16 Charitable contribution deductions 5-17 Suspension of miscellaneous itemized deductions subject to the two-percent floor 5-20 Deduction in lieu of exemption 5-21 Tax credits 5-22 Chapter 6 6-1 The Income Distribution Deduction 6-1 Defining DNI 6-2 Distinguishing simple trusts from complex trusts 6-4 Section 651(a): Deduction for distributions to beneficiaries of a simple trust 6-5 Section 661(a): Deduction for distributions of complex trusts and decedent's estates 6-9 Practice exercises 6-14 Chapter 7 7-1 How Beneficiaries are Taxed 7-1 The taxation of a simple trust beneficiary 7-2 The taxation of complex trust and estate beneficiaries 7-7 Practice exercises 7-13 Chapter 8 8-1 Special Rules Round-Up 8-1 Unused deductions passed through to beneficiaries upon termination of an estate or trust 8-2 The throwback rules 8-3 Special rules applicable to Sections 661 and 662 8-5 Practice exercise 8-1 8-10 Chapter 9 9-1 The Tax Treatment of Grantor Trusts 9-1 When is a grantor treated as an owner? 9-3 Reversionary interests 9-7 Power to control beneficial enjoyment 9-9 Retention of administrative powers 9-13 Power to revoke 9-15 Income for benefit of grantor 9-16 Person other than grantor treated as substantial owner 9-18 Foreign trusts having one or more U.S. beneficiaries 9-19 Chapter 10 10-1 Taxation of Special Trusts 10-1 Pooled income funds 10-2 Electing small business trusts 10-5 Bankruptcy estates 10-11 Special rule for certain revocable trusts: Section 645 10-14 Chapter 11 11-1 Filing Form 1041: U.S. Income Tax Return for Estates and Trusts 11-1 Who must file 11-2 Method of reporting for grantor trusts 11-4 Pooled income funds 11-7 Electing small business trust 11-8 Bankruptcy estate 11-10 Other types of trusts 11-12 When to file 11-13 Who must sign 11-14 Interest and penalties 11-15 Appendix A A-1 Form 1041: U.S. Income Tax Return for Estates and Trusts A-1 Glossary Glossary 1 Index Index 1 Solutions Solutions 1 Chapter 1 Solutions 1 Chapter 2 Solutions 3 Chapter 3 Solutions 6 Chapter 4 Solutions 7 Chapter 5 Solutions 8 Chapter 6 Solutions 9 Chapter 7 Solutions 18 Chapter 8 Solutions 21 Chapter 9 Solutions 23 Chapter 10 Solutions 25 Chapter 11 Solutions 26
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