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May 21, 2024
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Graduate Record 2021-2022 [ARCHIVED RECORD]
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LAW 7177 - Federal Income Taxation of Trusts and Estates Effective Start Date: 08/01/2019 Private trusts are proliferating in number in the United States and decedents’ estates may encounter income tax liability even in the absence of estate and gift tax liability. This course will examine income tax considerations for trusts and estates, primarily through Subchapter J of Subtitle A. It will NOT cover federal taxation of gratuitous transfers.
Credits: 2 Grading Basis: Graded
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