Catalogue 2019 - 2020

LLME 804 Federal Income Tax Estates & Trusts

Credits

2

Prerequisite

Admission to the LLM Program at the School of Law (Required, Previous).

Course Description

This course studies the income tax issues for estates, trusts, and beneficiaries. Topics that will be examined include grantor trust rules, simple trusts, complex trusts, distributable net income, distributions in-kind, assignment of income, and income in respect of a decedent.

Fee