Читать книгу Form 1041 - Stephen Brooks - Страница 2

1  Cover

2  Chapter 1: What is a Trust? What is an Estate? What is a trust? Decedent's estates Notes

3  Chapter 2: The Fundamentals of Fiduciary Accounting Fiduciary accounting under the UPAIA Distinguishing income from principal under the UPAIA The allocation of disbursements Practice exercise 2-1 Notes

4  Chapter 3: Taxation of Trusts and Decedent's Estates: An Overview Introduction Defining passive income Accounting periods Section 645 election Accounting methods Estimated tax Tax identification number Notes

5  Chapter 4: Gross Income for Trusts and Decedent's Estates Items to include Treatment of property distributed in-kind Notes

6  Chapter 5: Ordinary Deductions and Credits Trade or business expense Income-producing activities Interest Taxes Losses and bad debts Depreciation, amortization, and depletion Deductions and credits in respect of a decedent: Section 691(b) Deduction for estate taxes paid: Section 691(c) Deductions that may be allowable for estate tax purposes Qualified business income deduction for trusts and estates Charitable contribution deductions Suspension of miscellaneous itemized deductions subject to the two-percent floor Deduction in lieu of exemption Tax credits Notes

7  Chapter 6: The Income Distribution Deduction Defining DNI Distinguishing simple trusts from complex trusts Section 651(a): Deduction for distributions to beneficiaries of a simple trust Section 661(a): Deduction for distributions of complex trusts and decedent's estates Practice exercises Notes

8  Chapter 7: How Beneficiaries are Taxed The taxation of a simple trust beneficiary The taxation of complex trust and estate beneficiaries Practice exercises³⁵ Notes

9  Chapter 8: Special Rules Round-Up Unused deductions passed through to beneficiaries upon termination of an estate or trust The throwback rules Special rules applicable to Sections 661 and 662 Practice exercise 8-1 Notes

10  Chapter 9: The Tax Treatment of Grantor Trusts When is a grantor treated as an owner? Reversionary interests Power to control beneficial enjoyment Retention of administrative powers Power to revoke Income for benefit of grantor Person other than grantor treated as substantial owner Foreign trusts having one or more U.S. beneficiaries Notes

11  Chapter 10: Taxation of Special Trusts Pooled income funds Electing small business trusts Bankruptcy estates Special rule for certain revocable trusts: Section 645 Notes

12  Chapter 11: Filing Form 1041: U.S. Income Tax Return for Estates and Trusts Who must file Method of reporting for grantor trusts Pooled income funds Electing small business trust Bankruptcy estate Other types of trusts When to file Who must sign Interest and penalties Notes

13  Appendix A: Form 1041: U.S. Income Tax Return for Estates and Trusts

14  Tax Glossary

15  Index

16  Solutions

17  End User License Agreement

1  Cover

2 Table of Contents

3  Begin Reading

1  i

2  ii

3  1-1

4  1-2

5  1-3

6  1-4

7  1-5

8  1-6

9  1-7

10  1-8

11  1-9

12 1-10

13 1-11

14 1-12

15  1-13

16  1-14

17  1-15

18  1-16

19  1-17

20 1-18

21  2-1

22  2-2

23  2-3

24  2-4

25  2-5

26  2-6

27 2-7

28  2-8

29  2-9

30  2-10

31 2-11

32  2-12

33  2-13

34  2-14

35  2-15

36 2-16

37 2-17

38  2-18

39  2-19

40 2-20

41  2-21

42  2-22

43  2-23

44  2-24

45  2-25

46  3-1

47  3-2

48  3-3

49  3-4

50  3-5

51  3-6

52  3-7

53  3-8

54  3-9

55  3-10

56  3-11

57  3-12

58  3-13

59  3-14

60  3-15

61  3-16

62  4-1

63  4-2

64  4-3

65  4-4

66  4-5

67  4-6

68  4-7

69  4-8

70  5-1

71  5-2

72  5-3

73  5-4

74  5-5

75  5-6

76  5-7

77  5-8

78  5-9

79  5-10

80  5-11

81  5-12

82  5-13

83  5-14

84  5-15

85  5-16

86  5-17

87  5-18

88  5-19

89  5-20

90  5-21

91  5-22

92  6-1

93  6-2

94  6-3

95  6-4

96  6-5

97  6-6

98  6-7

99  6-8

100  6-9

101 6-10

102  6-11

103  6-12

104  6-13

105  6-14

106  6-15

107 6-16

108  7-1

109  7-2

110  7-3

111  7-4

112  7-5

113  7-6

114  7-7

115  7-8

116  7-9

117  7-10

118  7-11

119  7-12

120  7-13

121  8-1

122  8-2

123  8-3

124  8-4

125  8-5

126  8-6

127  8-7

128  8-8

129  8-9

130  8-10

131  9-1

132  9-2

133  9-3

134  9-4

135  9-5

136  9-6

137  9-7

138  9-8

139  9-9

140  9-10

141  9-11

142  9-12

143  9-13

144  9-14

145  9-15

146  9-16

147  9-17

148  9-18

149  9-19

150  9-20

151  9-21

152 9-22

153  10-1

154  10-2

155  10-3

156  10-4

157  10-5

158  10-6

159  10-7

160  10-8

161  10-9

162  10-10

163  10-11

164  10-12

165  10-13

166  10-14

167  11-1

168  11-2

169  11-3

170  11-4

171  11-5

172  11-6

173  11-7

174  11-8

175  11-9

176  11-10

177  11-11

178  11-12

179  11-13

180  11-14

181  11-15

182  11-16

183  A-1

184  A-2

185  A-3

186  A-4

187  Glossary-1

188  Glossary-2

189  Glossary-3

190  Glossary-4

191  Glossary-5

192  Glossary-6

193  Glossary-7

194  Index-1

195 Index-2

196  Solutions-1

197 Solutions-2

198  Solutions-3

199  Solutions-4

200 Solutions-5

201  Solutions-6

202  Solutions-7

203  Solutions-8

204 Solutions-9

205  Solutions-10

206  Solutions-11

207  Solutions-12

208  Solutions-13

209  Solutions-14

210  Solutions-15

211  Solutions-16

212 Solutions-17

213  Solutions-18

214  Solutions-19

215  Solutions-20

216  Solutions-21

217  Solutions-22

218  Solutions-23

219 Solutions-24

220 Solutions-25

221 Solutions-26

222 Solutions-27

223 Solutions-28

224  Solutions-29