Topical Index

Fiduciary Income Tax – Topical Index

Income

– Capital Gains: Holding Period of Asset Acquired from a Decedent; Holding Period for Inherited Assets

K-1s Received by an Estate

Deductions

– Income Distribution Deduction

— 65 Day Rule: 2012 Post; 2011 Post

Trust Exemptions

Tax

— Income Tax Brackets: 2012 Post; 2011 Post

Medicare Tax on Net Investment Income

Credits

Foreign Tax Credits

Distribution of Excess Tax Payments

Administration

Income Taxation of Estates

Trust Final Year Issues

– Tax Payments: Elimination of Coupons

Special Topics

Section 1022 Election

State Issues

– New York Resident Trusts: All Resident trusts must now file returns; no longer taxable in New York

Other

Dynasty Trusts

Pot Trusts

Mexican Land Trusts

Estate & Gift Tax

Unified Credit: 2012

GRATs

State Estate Tax Information

Humor: Jobs for Accountants

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