
Grantor Trust Answer Book - E-Book Edition
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.
The book contains 15 content-packed chapters and the Table of Contents gives you a sense of how comprehensive the book is:
Contents
List of Questions.................................................................... xiii
Chapter 1
Overview of Grantor Trusts: Principles and Taxation.......... 1001
Chapter 2
Code Section 671—Trust Income, Deductions and Credits
Attributable to Grantors and Others as Substantial Owners 2001
Chapter 3
Code Section 672—Grantor Trust Definitions and Rules..... 3001
Chapter 4
Code Section 673—Reversionary Interests and the Grantor
Trust Rules.......................................................................... 4001
Chapter 5
Code Section 674: Power to Control Beneficial Enjoyment and
the Grantor Trust Rules...................................................... 5001
Chapter 6
Code Section 675: Administrative Powers and the Grantor
Trust Rules.......................................................................... 6001
Chapter 7
Code Section 676: The Power to Revoke a Trust and the
Grantor Trust Rules............................................................ 7001
Chapter 8
Code Section 677: Income for the Benefit of the Grantor and
the Grantor Trust Rules...................................................... 8001
Chapter 9
Code Section 678: Person Other than the Grantor Treated as
the Substantial Owner of the Trust...................................... 9001
Chapter 10
Code Section 679: Foreign Trusts Having One or More United
States Beneficiaries........................................................... 10,001
Chapter 11
The Relationship between Grantor Trusts and the Gift and
Estate Taxes...................................................................... 11,001
Chapter 12
Grantor Trusts: Miscellaneous Critical Planning Issues..... 12,001
Chapter 13
Grantor Retained Interest Trusts: GRATs, GRUTs and GRITs 13,001
Other Planning with GRATS.................................... 13,031
Chapter 14
Residences, Personal Residence Trusts, Qualified Personal
Residence Trusts............................................................... 14,001
Residences in General............................................ 14,001
Personal Residence Trusts...................................... 14,003
Qualified Personal Residence Trusts........................ 14,008
Planning with Qualified Personal Residence Trusts.... 14,032
Chapter 15
Intentionally Defective Grantor Trusts............................... 15,001
The Intentionally Defective Grantor Trust: What It Is; How
Does It Work; When Is It Used................................. 15,001
Sale of Property to an Intentionally Defective Grantor
Trust...................................................................... 15,027
Index.................................................................................. 16,001

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