Bloomberg BNA Tax & Accounting's unparalleled analysis of throwback rules gives you a more in-depth understanding of existing and forthcoming policies and developments in the area of trusts. Practitioners will find in-depth interpretations along with practical approaches based on real-world scenarios. Our products offer comprehensive coverage of every major aspect of throwback rules related to trusts, including Internal Revenue Code of 1954, accumulation distribution, simple trusts, the 65-day rule, and more. Also included are practice tools, client letters, source documents, and sample forms to fully equip you to deal with any transaction.