LAW AND ACCOUNTS OF EXECUTORS ADMINISTRATORS AND TRUSTEESPDF电子书下载

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Ⅰ. INTRODUCTION TO EXECUTORSHIP LAW， 1

Ⅱ. WILLS， 5

Ⅲ. INTESTATE SUCCESSION， 22

Ⅳ. PROBATE， 30

Ⅴ. LETTERS OF ADMINISTRATION， 44

Ⅵ. EXECUTORS， ADMINISTRATORS AND TRUSTEES， 51

Ⅶ. DISTRIBUTION OF ASSETS， 100

Ⅷ. CAPITAL TRANSFER TAX， 128

Ⅸ. CAPITAL TRANSFER TAX （CONTINUED）， 181

Ⅹ. CAPITAL GAINS TAX， 228

Ⅺ. INTRODUCTION TO EXECUTORSHIP ACCOUNTS， 238

Ⅻ. ACCOUNTS OF PERSONAL REPRESENTATIVES， GENERAL SYSTEM OF ACCOUNTS， 248

ⅩⅢ. ACCOUNTS OF PERSONAL REPRESENTATIVES， DISTRIBUTION ACCOUNTS， 286

ⅩⅤ. ACCOUNTS OF PERSONAL REPRESENTATIVES， TRUST ACCOUNTS AND APPORTIONMENTS， 305

APPENDIX Ⅰ - AUDIT PROGRAMME FOR TRUST ACCOUNTS， 344

APPENDIX Ⅱ - RECOMMENDATIONS ON ACCOUNTING PRINCIPLES， 346

APPENDIX Ⅲ - GILT-EDGED SECURITIES EXEMPT FROM CAPITAL GAINS TAX， 358

GLOSSARY， 361

ANSWERS TO EXERCISES， 368

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