LAW 7177 - Federal Income Taxation of Trusts and Estates

Effective 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