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Income Tax Accounting for Trusts and Estates
Oleh:
Pippin, Sonja
Jenis:
Article from Bulletin/Magazine
Dalam koleksi:
Journal of Accountancy vol. 210 no. 4 (Oct. 2010)
,
page 62-67.
Topik:
income tax
Ketersediaan
Perpustakaan Pusat (Semanggi)
Nomor Panggil:
JJ85.29
Non-tandon:
1 (dapat dipinjam: 0)
Tandon:
tidak ada
Lihat Detail Induk
Isi artikel
Estates and nongrantor trusts must file income tax returns just as individuals do, but with some important difference. For one, their income is taxed at either the entity or beneficiary level depending on whether it is allocated to principal or allocated to distributable income, and whether it is distributed to the beneficiaries. And because their indexed for inflation or modified for tax relief to the extent those for levels on income. Whit the new Medicare tax on investment income on the higher tax brackets, estates and trusts pay still more taxes on incomes over $11,200, as opposed to $200.000 or $250.00 for individuals.
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