Federal Income Taxation of Trusts and Estates
Analyzes taxation of trusts and estates and their creators, beneficiaries and fiduciaries, including computation of distributable net income and taxable net income, taxation of simple and complex trusts, operation of “throwback” rules, computation of income in respect of a decedent, preparation of the last return for a decedent and the returns of trusts and estates from inception through termination. Cross-listed with and equivalent to TA 344. (JD students seeking to enroll must obtain the approval of the program director.) Prerequisite: LLM 317A and LLM 330.