Читать книгу Form 1041 - Stephen Brooks - Страница 38

1 When does an estate begin and end for tax purposes?The estate begins on the date of death and lasts for any period of 12 months or less, that ends on the last day of a month.The estate begins on the date of the decedent's death and ends when the final income tax return is filed on behalf of the estate.The estate begins on the date of the decedent's death and ends when the executor or administrator has performed the ordinary duties of administration.An estate begins on probate of the will and ends when the probate assets are distributed according to the terms of the will.