Federal Income Tax of Trusts/Estates

Course Information

Registration Information

Meeting Times

Day Time Location
MON, TUE 2:15 - 3:05 pm JON 6.207

Evaluation Method

Type Date Time Location
Final exam (administered by Exam4) May 9, 2022 8:30 am A-Z in 2.124


Same as LAW 254U, Federal Income Tax of Trusts/Estates.

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 293Q, 393Q, 493Q, 593Q or 254J, 354J, 454J, 554J. Federal Income Taxation.

Textbooks ( * denotes required )

Federal Estate & Gift Taxes: Code & Regs (Including Related Income Tax Provisions), As of March 2021 *
Wolters Kluwer Editorial
Toolkit Media Group
ISBN: 978-0-8080-5596-9
Federal Income Taxation of Trusts and Estates: Cases, Problems and Materials *
Ascher, Mark L. and Danforth, Robert T.
Carolina Academic Press , edition: 4
ISBN: 978-1-5310-1112-3


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Important Class Changes

Date Updated
04/01/2022 Exam information updated
10/13/2021 Room(s) changed