Employment Law Update (AICPA)
Employment Law Update (AICPA)

Feel Free Read Employment Law Update (AICPA) MOBI

Protect clients' assets and shield their estates from increased taxation brought about by changing tax laws. This book can help you to understand the tax obligations of trusts and estates and how these obligations affect beneficiaries. It provides exercises and examples that reflect the calculation and allocation of taxable income and its presentation on the appropriate forms. In addition, you will also learn how to prepare federal Form 1041, US Income Tax Return for Estates and Trusts. Key topics covered include: How are trusts and estates taxed under the internal revenue code? What is a trust? What is a "simple trust?" What is a "complex trust?" How is the "income" of a trust or estate defined for tax purposes? What are the ordinary deductions and credits allowed? How is the "deduction for distributions" to beneficiaries determined? How are trust and estate beneficiaries taxed? What is a "grantor trust" and how is it taxed? How to prepare Form 1041.

  • Released: November 16, 2020
  • Author: Jonathan Ingber
  • Rating: 4,9
  • Publisher: Ebook DIgital Agency
  • Total Page: 1009 pages
  • File Size: 3670 KB

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