This course examines the provisions that determine the income tax liability of trusts, estates and their beneficiaries and emphasizes distributable net income, the distribution deduction and issues involving grantor trusts.
|W 5:30-7:20 PM||Klein 1C|
This is a Graduate Tax Program course. JD students must obtain permission to register from Assistant Dean Thompson or Professor Mandelbaum.
You must have completed the following courses before enrolling in this course:
- LAW 0600 (Taxation)
You must take this course in conjunction with the following courses:
- LAW 0544 (Estate and Gift Taxation)