Course Catalog

Course Catalog

NUMBER COURSE TITLE
TA 344
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.

Prerequisite: TA 318 and TA 329., Units: 3 , Offered: Spring 2015 , Fall 2014 , Summer 2014