Corporations, Partnerships, Estates and Trusts, 1990 John L. Kramer, Lawrence C. Phillips. parable contract.21 To determine the figure to be included in ... 5th ed . by Joseph R. Nolan , Michael J. Connolly , et al . ( St. Paul , Minn .
Prentice Hall's Federal Taxation: Corporations, partnerships, estates, and trusts
References to acquiescences or nonacquiescences in federal court decisions can be found in the citators . KEY POINT To access all Tax Court cases , a tax advisor must refer to two different publications . The regular opinions are found ...
ESTATES AND TRUSTS If taxable income is: The tax is: Not over $2,150 15% of taxable income. ... 1985 121,800 400,000 1986 155,800 500,000 1987 through 1997 192,800 600,000 1998 202,050 625,000 1999 211,300 650,000 2000 220,550 675,000 ...
Contains coverage of Tax Planning Considerations -- shifting income between family members, alimony, and timing of deductions; and Compliance and Procedural Considerations -- proper classification of deductions and reporting of investor ...
The Pope/Anderson/Kramer series is unsurpassed in blending the technical content of the most recent federal taxation mandates with the highest level of readability and relevancy for students.