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Blattmachr on Income Taxation of Estates and Trusts (15th Edition)

Author(s): F. Ladson Boyle
Practice Area: Estates & Trusts, Tax
Date: Dec 2007 i Previous editions(s) can be found in the Related Items tab.
ISBN: 9781402409769
PLI Item #: 10318

PLI’s Blattmachr on Income Taxation of Estates and Trusts offers today’s most comprehensive treatment of how the I.R.C. taxes estates and trusts in light of recent legislative, regulatory, and judicial developments.

You’ll find vital information on how income in respect of a decedent is taxed; a decedent’s final return; the taxation of foreign trusts, simple and complex trusts, and charitable lead trusts; income tax issues that must be addressed when using revocable trusts as an estate planning vehicle; and the taxation of estates and trusts as S corporation shareholders.

Written by authorities with more than 70 years of combined experience in the field, Blattmachr on Income Taxation of Estates and Trusts shows you how to qualify for income tax deductions for federal estate taxes attributable to the right to the IRD; tax depreciation and depletion deductions for property held by an estate or trust; income tax deductions for net operating losses for estates and trusts; and income tax deductions related to qualified production activities income.

Updated annually or as needed, Blattmachr on Income Taxation of Estates and Trusts is an indispensable resource for estate and tax planners, accountants, and general practitioners involved in estate and tax planning.

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Jonathan G. Blattmachr is a member of the bars of Alaska, California, and New York. He is a partner in the law firm of Milbank, Tweed, Hadley & McCloy, LLP, a former lecturer-in-law at the Columbia University School of Law, and a former adjunct professor of law of the New York University Law School. He is a former chairperson of the Trusts & Estates Law Section of the New York State Bar Association and of committees of the Real Property, Probate and Trust Law Section of the American Bar Association. He is the author of the book Wealth Preservation and Protection for Owners of Closely Held Businesses (and Others) (1993, 1999), coauthor of the book Carryover Basis Under the 1976 Tax Reform Act (1977), and former editor of The Chase Review, and has written for professional journals. Mr. Blattmachr is a fellow of the American College of Trust and Estate Counsel and a member of other professional organizations.

F. Ladson Boyle is the Charles Simon Professor of Federal Law at the University of South Carolina and a former Adjunct Professor of Law at the University of Miami’s LL.M. in Estate Planning. He teaches estate and gift tax, income tax, income taxation of trusts and estates, and criminal law. In prior years, he has taught partnership tax, tax research, and trusts and estates. He received his B.S. degree from the College of Charleston in1969, his J.D. degree from the University of South Carolina School of Law in 1974, and his LL.M. degree in Taxation from New York University in 1975.

He serves as a faculty advisor to the ABA’s Real Property, Probate, and Trust Journal and serves on the University Committee on Distinguished and Chair Professors. His publications include Federal Taxation of Estates, Trusts and Gifts (with Bloom, et al, Revised 3d Edition 2003), and Federal Taxation of Estates, Trusts and Gifts, Revised Third Edition Teacher’s Manual (2003); The Rehnquist Court: Nineteen Years of Tax Decisions, 25 Virginia Tax Review 452 (2005); When It's Broke, Fix It: Reforming Irrevocable Trusts to Change the Tax Consequences, 53 TAX LAWYER, No. 4, 821 (Summer 2000); Present Interest Gifts in Trust: Donor and Donee Problems, 29 GONZAGA L. REV. 456 (1994); Evaluating Split-Interest Valuation, 24 GEORGIA LAW REVIEW 1 (1989); Tax Consequences of Equitable Adjustments, 37 S.C.L. REV. 583 (1986); and What Is a Trade or Business, 39 TAX LAWYER 737. He is also the co-editor of the Probate Practice Reporter. He is the 2003 recipient of the Best Faculty Publication Award for a book and the 1986 Faculty Service Award.