Taxation of Trusts and Fiduciaries

Income tax consequences arising upon the death of a decedent and special income tax treatments of estates, trusts, and fiduciaries. Topics include determination of gross income and allocation between the decedent and the estate or trust; special problems with income in respect of a decedent; separate and conduit taxation of estates and trusts; allocation of tax attributes between an estate or trust and its beneficiaries; grantor trust rules, and other topics. Prerequisite: Federal Income Taxation I. JD students are not permitted to enroll in the online section of any tax courses without receiving prior approval from the Assistant Dean for Graduate, International, and Online programs.