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Federal Income Taxation of Trusts & Estates: Cases, Problems, and Materials (Carolina Academic Press Law Casebook Series)
Federal Income Taxation of Trusts Estates Cases Problems and Materials - Carolina Academic Press Law Casebook Series Author:Mark L. Ascher The core of this book consists of the provisions of "Subchapter J," the relevant portion of the Internal Revenue Code (sections 641 through 692), and its first priority is to give readers an understanding of those provisions and how they work. This text takes four distinct, but integrated, approaches. At the beginning of each section, the book p... more »resents assignments of carefully selected provisions of the Internal Revenue Code and Treasury Regulations. Following are one or more precedents (cases or rulings) dealing with the topic at hand accompanied by textual material that amplifies the topic by further analysis of the primary precedent(s), presentation of other precedents, or discussion of subsequent developments. Finally, numerous problems, where appropriate, allow the reader to apply the material to actual fact patterns. The book is ideal for use in courses dealing with federal income taxation of trusts and estates. Those who wish to pursue tax policy will find ample material with which to work.« less