Audio CDs and Course Book
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