Current Issues in Probate Estate Income Tax Allocation

I. Introduction II. Allocation of Income Tax Burden under Present Law … A. Identity of Competing Interest Groups or Individuals … B. Probate Administration Tax Duties or Choices Affecting Competing Interests III. A Proposal for Revision … A. Scope for Legislative Revision … B. Some Suggested Approaches … C. Outline of a Proposal for Revision … D. Analysis of Proposal for Revision IV. Conclusion