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Income Taxation Of Estates And Trusts: The Law
Income Taxation Of Estates And Trusts: The Law

 

Audiotapes and Course Book

The IRS has announced its plan to increase the audit of income tax returns of estates and trusts (Form 1041). The audiotapes and course book from this excellent 2.5-hour November 2, 2006 presentation by Steven G. Siegel give you a thorough explanation of the law relating to the federal taxation of the income of estates and trusts. (In January 2007, Mr. Siegel will conduct a seminar explaining how to prepare the 2006 Form 1041.) In this important program, you receive a step-by-step explanation of the relevant federal tax law, useful planning tips on how to reduce income, maximize deductions and save taxes, and warnings about traps and pitfalls.

Mr. Siegel, president of The Siegel Group, a national consulting firm based in Morristown, NJ, discusses these topics:

• IRS Has Announced That It Is Increasing 1041 Audits

• Basic Concepts And Issues

• Estates, Simple And Complex Trusts

• Trust Accounting Income

• Distributable Net Income

• New IRC Section 643 Defining "Income" For Trust Purposes

• Taxable Income

• Income Reportable By Fiduciaries

• Deductions Available To Fiduciaries

• Income Distribution Deduction

• The Separate Share Rule

• Estate Tax Deduction For IRD Items

• Tax Calculations, Credits And Payments

• The Tier System

• The Throwback Rules

• Taxation Of Principal Distributions

• Alternative Minimum Tax

• Charitable Split-Interest Trusts

• Grantor Trusts

• Qualified Subchapter S And Electing Small Business Trusts

• Special Rules For the Final Year Of A Trust Or Estate

• More

 
Price: $99.00