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- W119075179 abstract "This chapter discusses tax laws for treatment of settlements and trusts. When an individual dies, income tax must be settled on all his income up to the date of death by his or her executors. Under a will, beneficiaries are either residuary legatees, that is, they have an absolute claim to the estate, or have a life interest. The most common form of arrangement is for the widow to receive a life interest in the estate—that is, receive the income—while the assets are held in trust until her passing, when the estate is divided among the children, who are the residuary legatees. In all cases, where under a will the trustees have to administer the assets and the beneficiary receives a life interest or where the settlor is still living, the trustees are charged with the tax and distribute the net income together with a form 185E. Untaxed income under schedule A (rent) and schedule D are normally assessed on the trustee, but if the income is paid direct to the beneficiary without deduction of tax, the beneficiary pays the tax." @default.
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- W119075179 date "1985-01-01" @default.
- W119075179 modified "2023-09-27" @default.
- W119075179 title "The Treatment of Settlements and Trusts" @default.
- W119075179 doi "https://doi.org/10.1016/b978-0-434-98606-4.50018-1" @default.
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