TA 344 Federal Income Taxation of Trusts and Estates
Analyzes taxation of trusts and estates and their creators, beneficiaries and fiduciaries, including computation of distributable net income and taxable net income, taxation of simple and complex trusts, operation of “throwback” rules, computation of income in respect of a decedent, preparation of the last return for a decedent and the returns of trusts and estates from inception through termination. Prerequisite(s): TA 318 and TA 329 . Cross-listed with and equivalent to: LLM 344.
View the Fall 2021 course schedules: