Meyerowitz on the Administration of Estates and their Taxation 2025

The new edition of Meyerowitz on the Administration of Estates and their Taxation, published in 2025, is a comprehensive source of reference for both the practical and analytical sides of the administration of estates and the taxes relating thereto. This book has been the standard work on the subject of estate administration and the taxation of estates for over seventy years, and is written for both the practitioner and the academic jurist. The administration of estates is meticulously discussed, from the first steps after the death of a person to the final winding up of the estate. The publication also covers the guardianship of minors, absent persons, mental patients, curatorships, trustees and trust administration, amendments to the Trust Property Control Act, and fiduciaries and usufructuaries. In the section on the taxation of deceased estates, the book examines income tax, capital gains tax, value-added tax and estate duty