Income Taxation of Trusts and Estates   [Archived Catalog]
2013-2014 School of Law Bulletin
   

LAWS 643 - Income Taxation of Trusts and Estates

Credits: 2

Income taxation of trusts, estates, and gifts including  the tax treatment of the decedent’s final return, grantor trusts, income in respect of a decedent, interviews, testamentary, and charitable trusts, fiduciary accounting, accumulation trusts under the throw-back rules. 
 

Prerequisites: Federal Income Tax; Wills, Trusts and Estates;  Estate and Gift Tax

Basis of Grade: Final exam and class participation

Form of Grade: Letter