Jan 25, 2021  
2018-2019 Law School Student Handbook 
2018-2019 Law School Student Handbook [ARCHIVED CATALOG]

LLM - 344 Income Taxation of Trusts & Estates

2 unit(s)
This course analyzes the income taxation of trusts and estates, their creators, beneficiaries, and fiduciaries, including computation of distributable net income, taxable net income, taxation of simple and complex trusts, grantor trusts, and income in respect of a decedent. The course will focus on federal income tax issues, although state taxation of estates and trusts will also be addressed. (Offered through the LLM in Taxation and Estate Planning Programs. JD students seeking to enroll must obtain the approval of the program director.)

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