Search results with tag "Probate estates"

Official Publication of the State Bar of California Trusts ...

probate estates and trusts is beyond the scope of this article. Instead, this discussion is designed to highlight some of the most important implications of causing a trust to be subject to the income tax rules applicable to probate estates by virtue of the 645 election.3 II. HISTORy AND OVERVIEW A. The History of Section 645

  Rules, Estate, Probate, Probate estates