This course focuses on Subchapter J of the Internal Revenue Code and introduces students to the rules that govern the income taxation of trusts and estates and their beneficiaries. It is useful not only for practitioners of personal income taxation, but also for estate planners.

This upper level substantive course focuses on the laws and regulations that govern the income taxation of trusts, estates, and their beneficiaries.

Open to Tax LL.M. students.

Recommended for the Following Professional Pathways: Tax; Trusts and Estates; General Practice – Transactional

Prerequisites or Co-requisites: Federal Income Tax: Individual; Wills, Trusts, and Future Interests

2 Credits