TA 344
Federal Income Taxation of Trusts and Estates
3 Unit(s)
Analyzes taxation of trusts and estates and their creators, beneficiaries and fiduciaries, including computation of distributable net income and taxable net income, taxation of simple and complex trusts, operation of 鈥渢hrowback鈥 rules, computation of income in respect of a decedent, preparation of the last return for a decedent and the returns of trusts and estates from inception through termination. Prerequisite(s):聽聽and (听辞谤听). Cross-listed with and equivalent to the following course. (Note: no academic credit is awarded for retaking equivalent course.): LLM 344.
