Michael T. Yu's “Deductions in Proposed Calculation and Allocation of Distributable Net Income to the Separate Share of a Trust or Estate” is of interest to preparers of fiduciary income tax returns who bump up against the so-called “separate share” income tax regulations. The separate share rules mandate special tax treatment for shares of trusts and estates when differing economic interests of different beneficiaries exist. Yu, an associate professor of law at California Western School of
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