LAW 503 - Income Tax of Trusts & Estates

Unit(s): 2

The course will analyze the income taxation of trusts and estates, their creators, beneficiaries, and fiduciaries, including computation of fiduciary accounting income, distributable net income, taxable net income, taxation of simple and complex trusts, grantor trusts and income in respect of a decedent.

Restriction: College restricted to School of Law
School of Law