ACCT 6248 — Income Taxation of Trusts and Estates

3 semester hoursGraduateLecture

Examines the general rules for the taxation of estates and trusts. Topics include trusts that distribute current income only, grantor trusts, irrevocable trusts, charitable vehicles, income in respect of a decedent, estates and trusts that may accumulate income or may distribute corpus, and treatments of excess distributions and beneficiaries.

Prerequisites

Links

Official catalog (ACCT course descriptions) · All ACCT courses · Plan it at numap.app

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