Income Taxation of Trusts and Estates - NJCPA
Additional Material
IRS Proposed Regulations on Which Taxpayers May Rely on Excess Deductions on Termination - article from Current Federal Tax Developments
New Jersey’s Uniform Principal and Income Act
Web version of Act from Justia (begins at Section 3B:19B-1)
Supreme Court Ruling on State’s right to tax a trust’s income - article from Current Federal Tax Developments
More Important State Trust Tax Case the Supreme Court Declined to Hear - article from Current Federal Tax Developments