[Read download] Federal Income Taxes of Decedents, Estates and Trusts (23rd Edition)
• CCH Tax Law Editors •
| #451841 in Books | 2007-11-16 | Ingredients: Example Ingredients | Original language:English | PDF # 1 | .57 x6.45 x9.04l, | File Name: 0808017861 | 240 pages
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Taxpayers die, but liability for their unpaid taxes remains. Someone must compute tax liability for the deceased taxpayer, file the decedent's final income tax return, and pay the taxes (or claim refunds) due. At the death of the decedent, a separate taxable entity--the decedent's estate--is created. The estate is liable for the tax on the income received during the period of its administration. In addition, trusts created by the decedent's will are taxed as separate...
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