Federal Income Tax of Trusts/Estates

Course Information

Registration Information

Meeting Times

Day Time Location
TUE, WED 7:45 - 8:39 am ONLINE

Evaluation Method

Type Date Time Location
Final exam (administered by Exam4) May 13, 2021


This course will be taught entirely online via Zoom.

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.

Prerequisite: LAW 254J, 354J, 454J, 554J. Federal Income Taxation.

Textbooks ( * denotes required )

Federal Estate & Gift Taxes: Code & Regulations, Including Related Income Tax Provisions *
Wolters Kluwer Editorial Staff
Wolters Kluwer , edition: 2020
ISBN: 978-0-8080-5393-4
Federal Income Taxation of Trusts and Estates : Cases, Problems, and Materials *
Ascher, Mark L., Danforth, Robert T.
Carolina Academic Press , edition: 4
ISBN: 978-1-5310-1112-3


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Important Class Changes

Date Updated
02/25/2021 Exam information updated