The Resource Accounting for trusts and estates, Alan S. Acker, J.D

Accounting for trusts and estates, Alan S. Acker, J.D

Label
Accounting for trusts and estates
Title
Accounting for trusts and estates
Statement of responsibility
Alan S. Acker, J.D
Creator
Contributor
Author
Issuing body
Publisher
Subject
Genre
Language
eng
Summary
"... explains how to account for income and principal of an estate or trust. Income and principal must be determined for a number of reasons. Receipts and disbursements properly must be allocated to income or principal as the case may be. Under the terms of trusts and wills, amounts distributable to beneficiaries and the timing of distribution often depend on whether an item is classified as income or principal. A fiduciary (trustee or executor) must properly account to beneficiaries. Correct income tax returns must be prepared."
Member of
Cataloging source
BNA
Characteristic
updating web site
http://bibfra.me/vocab/lite/collectionName
BNA Tax and Accounting Center
http://library.link/vocab/creatorDate
1953-
http://library.link/vocab/creatorName
Acker, Alan S.
Entry convention
integrated entry
LC call number
HF5616.U5
LC item number
A345 no. 5202-2nd ONLINE
Nature of contents
  • dictionaries
  • bibliography
Original alphabet or script of title
basic roman
Regularity
complete irregular
http://library.link/vocab/relatedWorkOrContributorName
  • Tax Management Inc
  • Bloomberg BNA
Series statement
Accounting policy & practice portfolios
Series volume
5202-2nd
http://library.link/vocab/subjectName
  • Trusts and trustees
  • Estates (Law)
Label
Accounting for trusts and estates, Alan S. Acker, J.D
Instantiates
Publication
Note
Published: Washington, D.C., 2006-2007
Bibliography note
Includes bibliographical references
Carrier category
online resource
Carrier category code
cr
Carrier MARC source
rdacarrier
Color
multicolored
Content category
text
Content type code
txt
Content type MARC source
rdacontent
Contents
  • Allocation of receipts to principal and income
  • Allocation of disbursements to principal and income
  • Transfers between principal and income
  • Trustee's power to adjust under the 1997 Uniform Principal and Income Act
  • Trustee's power to convert to unitrust
  • Presentation of fiduciary accounts
  • Uniform prudent investor act
  • Working papers
  • Detailed analysis. Introduction
  • History of the trust and its enforcement
  • Defining the problem
  • Duties of the fiduciary
  • Defining income and principal
  • Uniform principal and income acts
  • When the right to income begins
  • When the right to income ends
Control code
73514955
Dimensions
unknown
Extent
1 online resource
Form of item
online
Media category
computer
Media MARC source
rdamedia
Media type code
c
Publication frequency
Updated irregularly
Specific material designation
remote
System control number
(OCoLC)73514955
System details
Mode of access: World Wide Web
Label
Accounting for trusts and estates, Alan S. Acker, J.D
Publication
Note
Published: Washington, D.C., 2006-2007
Bibliography note
Includes bibliographical references
Carrier category
online resource
Carrier category code
cr
Carrier MARC source
rdacarrier
Color
multicolored
Content category
text
Content type code
txt
Content type MARC source
rdacontent
Contents
  • Allocation of receipts to principal and income
  • Allocation of disbursements to principal and income
  • Transfers between principal and income
  • Trustee's power to adjust under the 1997 Uniform Principal and Income Act
  • Trustee's power to convert to unitrust
  • Presentation of fiduciary accounts
  • Uniform prudent investor act
  • Working papers
  • Detailed analysis. Introduction
  • History of the trust and its enforcement
  • Defining the problem
  • Duties of the fiduciary
  • Defining income and principal
  • Uniform principal and income acts
  • When the right to income begins
  • When the right to income ends
Control code
73514955
Dimensions
unknown
Extent
1 online resource
Form of item
online
Media category
computer
Media MARC source
rdamedia
Media type code
c
Publication frequency
Updated irregularly
Specific material designation
remote
System control number
(OCoLC)73514955
System details
Mode of access: World Wide Web

Library Locations

    • Pardee Legal Research CenterBorrow it
      5998 Alcalá Park, San Diego, CA, 92110-2492, US
      32.771471 -117.187496
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