LAW 7615 - Income Taxation of Trusts and Estates (SC)

A study of Subchapter J of Subtitle A of the Internal Revenue Code - the Income Taxation of Trusts and Estates. In this short course we will examine the ways in which the process of determining income tax liability for these two taxable entities is the same as that for taxing the income of individuals and the important ways in which the process differs.

Credits: 1