Federal Income Tax of Trusts/Estates

Course Information

Registration Information

Meeting Times

Day Time Location
TUE, WED 1:15 - 2:05 pm JON 5.206/207

Evaluation Method

Type Date Time Location
Final exam May 8, 2020


This two-hour course examines Federal income taxation of estates, trusts, grantors, and beneficiaries, as prescribed by Subchapter J of the Internal Revenue Code. In particular, this course focuses on how the income taxation of estates and trusts differs from that of individuals. Central topics include distributable net income (DNI), the distribution deduction, the grantor trust rules, and income in respect of a decedent (IRD). This is an advanced course that assumes familiarity with basic principles of Federal income taxation and the law of wills and estates. Therefore, each student who enrolls must already have taken or be taking both FIT and Wills and Estates. Prerequisites/co-requisites: FIT and Wills and Estates.

Textbooks ( * denotes required )

Federal Income Taxation of Trusts and Estates: Cases, Problems and Materials *
Ascher & Danforth
Carolina Academic Press , edition: 4th ed. 2018
ISBN: 978-1-5310-1112-3
Federal Estate & Gift Taxes: Code & Regulations, Including Related Income Tax Provisions *
Wolters Kluwer Editorial Staff
Wolters Kluwer , edition: 2019
ISBN: 978-0-8080-48084


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Important Class Changes

Date Updated
04/20/2020 Exam information updated