First Page
437
Abstract
In this article, the author points out that the tax hazards and tax saving opportunities presented in the administration of an estate cannot be disregarded. With this in mind, he discusses in detail the filing of a decedents final income tax return, the various elections and alternatives available to the executor in the tax planning of the estate, the tax consequences flowing from the executors management of the estate, and the problems encountered in terminating the estate and paying the tax.
Recommended Citation
Sherwin P. Simmons,
Tax Planning of the Administration of an Estate,
15 Vanderbilt Law Review
437
(1962)
Available at: https://scholarship.law.vanderbilt.edu/vlr/vol15/iss2/4