Estates and Trusts: Income Tax

This library contains hundreds of high-quality technical tax memoranda on a wide variety of topics. The memoranda are organized by topics and are fully word-searchable. This library is a rich resource of already-solved tax problems. Use it as a starting point for your own research.

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The Tax Resource Group Memo Library
Category: Estates and Trusts: Income Tax

Deceased S Corporation Shareholder; NOL and Basis Considerations; IRC: 469(g); 1366(d), 1015(a).

Deprecation of Inherited Property; Treatment of Step-up Basis; IRC: 1014, 168.

Income; Taxation of IRA Distribution; IRC: 408(d)(1); 72.

Income in Respect of a Decedent; Issues Relating to Deductions from Estate Tax Attributable to IRD; IRC: 691(c).

Installment Sales; Self-Canceling Installment Notes (SCIN's); IRC: 691(a)(2), 691(a)(5), 453B(f).

Interest Expense; Debt Used to Pay Estate Taxes; IRC Sections: 163(h).

Related Party Losses Disallowed; Loss Property Sold to Trust; IRC 267.

Transfer of Residence to Living Trust; Home Mortgage Interest/Deferral of Gain on Sale of principal Residence/Trust Filing Issues; IRC: 1034 , 671 through 677, 163(h).