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Chapter 27 - Income Taxation of Trusts and Estates

Chapter 27 - Income Taxation of Trusts and Estates. (Subchapter J). INTRODUCTION. Trusts and Estates - separate taxable entities TI similar to individual - 1041 (OH) I.E., Forms, formula, vocabulalry conduit to B: similar to pship, S Corp - K-1 Distrib deduction reduces TI of Trust

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Separate share rule - PowerPoint PPT Presentation

Chapter 27 - Income Taxation of Trusts and Estates