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.
|T 7:30-9:20 PM||Klein 8B|
This is a Graduate Tax Program course. JD students must obtain permission to register from the Director of the Grad Tax Program, Andrew Weiner.
You must have completed the following courses before enrolling in this course:
- LAW 0600 (Taxation)