Estate, Gift & Trust Taxes

Is a Revocable Trust Always a Grantor Trust?

What Are In-Kind Transfers and How Are They Taxed?

What Is a Corpus Fund? Rules, UPMIFA Spending, and Tax Treatment

IRS Section 1014: Step-Up in Basis Rules for Inherited Assets

Can a Trust Earn Interest? How Income Is Taxed

Form 1041-ES: Estimated Tax Payments, Due Dates, and Penalties

What Are Crummey Powers and How Do They Work?

Do I Have to Pay Tax on Inherited Savings Bonds?

Is a Trust Taxed? Rates, Brackets, and Form 1041

Tax Implications of a Joint Account With a Parent