TAX 532 INCOME AND TRANSFER TAX CONSEQUENCES FOR DECEDENTS, ESTATE AND TRUSTS

This course is a study of the estate, gift, and generation-skipping transfer taxes and the income taxation of estates and trusts. Emphasis is placed on post-mortem tax reporting and planning; affirmative uses of trust rules; treatment of specialized trusts such as irrevocable trusts, insurance trusts, charitable trusts, and grantor trusts.

Credits

3

Prerequisite

Master of Business Administration and Master of Science in Accountancy students: TAX 596. Master of Science in Taxation students: TAX 599.

Distribution

TAXATION