Fiduciary Income Tax   [Archived Catalog]
2011-2012 Undergraduate & Graduate Catalog
   

ACC 628 - Fiduciary Income Tax


Examines the federal income taxation of trusts and estates and the generation-skipping transfer tax. Topics include entity classification, determination of distributable net income, simple trusts, fiduciary accounting income, the throwback rules, income in respect of a decedent, and the grantor trust rules. Prerequisites: ACC 317, ACC 318, ACC 609 or ACC 615.

Credits: 3




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