The Grantor Trust Answer Book is designed for practitioners who need quick and authoritative answers to questions concerning the grantor trust rules in the Internal Revenue Code. This book uses simple, straightforward language. The question and answer format, with its breadth of coverage, effectively conveys the complex subject matter of the grantor trust rules. In addition, the book provides an extensive index.
Here are some of the important features of the book:
- List of questions. A detailed list of questions follows the table of contents in front of the book in order to help the reader locate areas of immediate interest. This list provides both the question number and the page number on which it appears. A series of subheadings help to group and organize the questions by topic within each chapter.
- Question numbers. The questions are numbered consecutively within each chapter (e.g., Q 2:1, Q 2:2, Q 2:3).
- Index. At the back of the book is an index provided as an aid to locating specific information. All references are to question numbers rather than page numbers.
Table of Contents
- Chapter 1 – Overview of Grantor Trusts: Principles and Taxation
- Chapter 2 – Code Section 671—Trust Income, Deductions and Credits Attributable to Grantors and Others as Substantial Owners
- Chapter 3 – Code Section 672—Grantor Trust Definitions and Rules
- Chapter 4 – Code Section 673—Reversionary Interests and the Grantor Trust Rules
- Chapter 5 – Code Section 674: Power to Control Beneficial Enjoyment and the Grantor Trust Rules
- Chapter 6 – Code Section 675: Administrative Powers and the Grantor Trust Rules
- Chapter 7 – Code Section 676: The Power to Revoke a Trust and the Grantor Trust Rules
- Chapter 8 – Code Section 677: Income for the Benefit of the Grantor and the Grantor Trust Rules
- Chapter 9 – Code Section 678: Person Other than the Grantor Treated as the Substantial Owner of the Trust
- Chapter 10 – Code Section 679: Foreign Trusts Having One or More United States Beneficiaries
- Chapter 11 – The Relationship between Grantor Trusts and the Gift and Estate Taxes
- Chapter 12 – Grantor Trusts: Miscellaneous Critical Planning Issues
- Chapter 13 – Grantor Retained Interest Trusts: GRATs, GRUTs and GRITs 13,001 Other Planning with GRATS
- Chapter 14 – Residences, Personal Residence Trusts, Qualified Personal Residence Trusts
- Chapter 15 – Intentionally Defective Grantor Trusts
Registration Fee: $199
Author: Steven Siegel