Final exam (administered by
Exam4 in Open Laptop mode)
December 11, 2024
1:30 pm
A-Z in 3.124
Description
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 & Regulations (Including Related Income Tax Provisions)
*
Wolters Kluwer US Editorial Staff
Wolters Kluwer
ISBN: 978-0-8080-6017-8
Federal Income Taxation Of Trusts And Es
*
Ascher, Mark L., Danforth, Robert T., Ascher, Mark, and Danforth, Robert
Ascher, Mark L. 