Course Catalog

Golden Gate University offers degree and certificate programs at three teaching centers and online.

Course Schedule - course offerings by term
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(prior catalogs)

NUMBER COURSE TITLE

TA 344

Federal Income Taxation of Trusts and Estates

3 Unit(s)

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 LLM 344. Prerequisite: TA 318 and (TA 329A or TA 329).

View Course Sections: Spring 2025