Accounting
ACCT 6248: Income Taxation of Trusts and Estates
Lecture - 3 credits
ND
EI
IC
FQ
SI
AD
DD
ER
WF
WD
WI
EX
CE
- 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.
Examines the general rules for the taxation of estates and trusts. Show more.
Pre-requisites