FEDERAL INCOME TAXATION OF TRUSTS AND ESTATES (2) (EST 112)

 Professor Tracy Reimann

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. Useful not only for practitioners of personal income taxation but also for estate planners.

Prerequisite: Wills, Trusts, and Future Interests (EST 140).